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<DIV>FYI</DIV>
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<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG><FONT face="Brush Script MT" size=6>Karen Park<BR></FONT></STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon State Social Security Coordinator</STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon PERS<BR>503 603-7633<BR>karen.park@state.or.us<BR><IMG alt="" hspace=0 src="cid:QGMIFHZCUHID.IMAGE_16.GIF" align=baseline border=0><BR>SL2</STRONG></FONT></DIV>
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<DIV><FONT face="Footlight MT Light" color=#6147c5>Please note my office hours are Monday thru Thursday 6 am to 4:30 pm</FONT></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=2>CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system</FONT>. </P></FONT></DIV><BR><BR>>>> "Stieber Lori A" <Lori.A.Stieber@irs.gov> 5/25/2011 10:52 AM >>><BR><BR>Government entities are frequently asked to provide a tax-exempt number<BR>or "determination" letter to prove its status as a "tax-exempt" or<BR>charitable entity. As a special service to government entities, IRS<BR>will issue a "governmental information letter" free of charge. This<BR>letter describes government entity exemption from Federal income tax and<BR>cites applicable Internal Revenue Code sections pertaining to deductible<BR>contributions and income exclusion. Most organizations and individuals<BR>will accept the governmental information letter as the substantiation<BR>they need. <BR><BR>Government entities can request a governmental information letter by<BR>calling 1-877-829-5500.<BR><BR>For example, applications for grants from a private foundation or a<BR>charitable organization generally require this information as part of<BR>the application process. <BR><BR>In addition, donors frequently ask for this information as<BR>substantiation that the donor's contribution is tax deductible, and<BR>vendors ask for this to substantiate that the organization is exempt<BR>from sales or excise taxes. (Exemption from sales taxes is made under<BR>state law rather than Federal law.)<BR><BR>The Internal Revenue Service does not provide a tax-exempt number. A<BR>government entity may use its Federal TIN (taxpayer identification<BR>number), also referred to as an EIN (Employer Identification Number),<BR>for identification purposes. Governmental units, such as states and<BR>their political subdivisions, are not generally subject to federal<BR>income tax. Political subdivisions of a state are entities with one or<BR>more of the sovereign powers of the state such as the power to tax.<BR>Typically they include counties or municipalities and their agencies or<BR>departments. Charitable contributions to governmental units are<BR>tax-deductible under section 170(c)(1) of the Internal Revenue Code if<BR>made for a public purpose.<BR><BR>An entity that is not a political subdivision but that performs an<BR>essential government function may not be subject to federal income tax,<BR>pursuant to Code section 115(1). The income of such entities is excluded<BR>from the definition of gross income as long as the income (1) is derived<BR>from a public utility or the exercise of an essential government<BR>function, and (2) accrues to a State, a political subdivision of a<BR>state, or the District of Columbia. Contributions made to entities whose<BR>income is excluded income under section 115 may be tax deductible to<BR>contributors.<BR><BR>In order for a government entity to receive a determination of its<BR>status as a political subdivision, instrumentality of government, or<BR>whether its revenue is exempt under Internal Revenue Code section 115,<BR>it must obtain a letter ruling by following the procedures specified in<BR>Revenue Procedure 2009-1 or its successor. There is a fee associated<BR>with obtaining a letter ruling. <BR><BR>As a special service to government entities, IRS will issue a<BR>"governmental information letter" free of charge. This letter describes<BR>government entity exemption from Federal income tax and cites applicable<BR>Internal Revenue Code sections pertaining to deductible contributions<BR>and income exclusion. Most organizations and individuals will accept<BR>the governmental information letter as the substantiation they need. <BR><BR>Government entities can request a governmental information letter by<BR>calling 1-877-829-5500.<BR><BR>Lori A. Stieber <BR>Federal, State, and Local Government Specialist<BR>Badge 9311146<BR>Internal Revenue Service<BR>1660 Oak Street, Suite 300<BR>M/S SE:T:GE:FSL<BR>Salem, OR 97301<BR>Tel: 503.587.3149<BR>Fax: 503.585.5336<BR><BR></DIV></BODY></HTML>