Internal Revenue Service Department of the Treasury
Washington, DC 20224
Person to Contact: Mr. Luperini
°Kentucky Coalition to Abolish
the Death Penalty, Inc. Telephone Number: (202) 566-3586
712 E. Muhammad Ali Blvd.
Louisville, KY, 40202 Refer Reply to: E:EO:R:2-5
as MAR 16 1990
Employer Identification Number: 61-1169551
Key District: Cincinnati)
Accounting Period Ending: December 31
a ‘ Foundation Status Classification: 509(a)(1) and
* 170(b) (21) (A) (vi)
Advance Ruling Period Ends: December 31, 1992
Form 990 Required: Yes
Dear Applicant:
Based on information supplied, and assuming your operations
will be as stated in your application for recognition of
exemption, and further pursuant to your election to make
expenditures to influence legislation under section 501(h), we
have determined that you are exempt from federal income tax under
section 501(c)(3) of the Code.
Because you are considered a newly created organization, we
are not now making a final determination of your foundation
status under Code section 509(a) of the Code. However, we have
determined that you can reasonably be expected to be a publicly
supported organization described in the sections shown above.
Accordingly, you will be treated as a publicly supported
organization, and not as a private foundation, during the advance
ruling period. This advance ruling period begins on the date you
were organized and ends on the date shown above.
- within 90 days after the end of your advance ruling period,
you must submit to your key District Director information needed
to determine whether you have met the requirements of the
applicable support test during the advance ruling period. If you
establish that you have been a publicly supported organization,
you will be classified as a section 509(a) (1) or 509(a) (2)
organization as long as you continue to meet the requirements of
the applicable support test. If you do not meet the public
support requirements during the advance ruling period, you will
be classified as a private foundation for future periods. Also,
if you are classified as a private foundation, you will be
treated as a private foundation from the date of your inception
for purposes of sections 507(d) and 4940.
Kentucky Coalition to Abolish the Death Penalty, Inc.
Page 2
Donors may deduct contributions to you as provided in
section 170 of the Code. Bequests, legacies, devises, transfers,
or gifts to you or for your use are deductible for federal estate
and gift tax purposes if they meet the applicable provisions of
sections 2055, 2106, and 2522.
Donors (including private foundations) may rely on the
advance ruling that you are not a private foundation until 90
days after your advance ruling period ends. If you submit the
required information within the 90 days, contributors may
continue to rely on the advance ruling until we make a final
determination of your foundation status. However, if notice that
you will no longer be treated as the type of organization shown
above is published in the Internal Revenue Bulletin, contributors
may not rely on this advance ruling after the date of such
publication. Also, contributors (other than private foundations)
may not rely on the classification shown above if they were in
part responsible for, or were aware of, the act or failure to act
that resulted in your loss of that classification, or if they
acquired knowledge that the Internal Revenue Service had given
notice that you would be removed from that classification.
Private foundations may rely on the classification shown above
whether or not they were responsible for an act or failure to act
that caused you to lose your classification as long as you were
not directly or indirectly controlled by them or by disqualified
persons with respect to them. However, private foundations may
not rely on the classification shown above if they acquired
knowledge that the Internal Revenue Service had given notice that
you would be removed from that classification.
If your sources of support, or your purposes, character, or
methods of operation change, please let your key district know so
that office can consider the effect of the change on your exempt
status and foundation status. In the case of an amended document
or bylaws, please a copy of the amended document or bylaws to
your key district. Also, you should inform your key District
Director of all changes in your name or address.
As of January 1, 1984, you are liable for taxes under the
Federal Insurance Contributions Act (social security taxes) for
each employee who is paid $100 or more in a calendar year. You
are not liable for the tax imposed under the Federal Unemployment
Tax Act (FUTA).
Organizations that are not private foundations are not
subject to the excise taxes under Chapter 42 of the Code.
However, you are not automatically exempt from other federal
excise taxes. If you have questions about excise, employment, or
other federal taxes contact your key District Director.
Kentucky Coalition to Abolish the Death Penalty, Inc.
Page 3
If your organization conducts fund-raising events such as
benefit dinners, auctions, membership drives, etc., where
something of value is received in return for contributions, you
can help your contributors avoid difficulties with their income
tax returns by assisting them in determining the proper tax
treatment of their contributions. To do this you should, in
advance of the event, determine the fair market value of the
benefit received and state it in your fund-raising materials such
as solicitations, tickets, and receipts in such a way that your
contributors can determine how much is deductible and how much is
not. To assist you in this, the Service has issued Publication
1391, Deductibility of Payments Made to Organizations Conducting
Fund-Raising Events. You may obtain copies of .Publication 1391
from your key district office.
In the heading of this letter we have indicated whether you
must file Form 990, Return of Organization Exempt From Income
Tax. If yes is indicated, you are required to file Form 990 only
if your gross receipts each year are normally more than $25,000.
If your gross receipts are not normally more than $25,000 we ask
that you establish that you are not required to file Form 990 by
completing Part I of that Form for your first tax year.
Thereafter, you will not be required to file a return until your
gross receipts normally exceed the $25,000 minimum.. For guidance
in determining if your gross receipts are "normally" not more
than the $25,000 limit, see the instructions for the Form 990.
If a return is required, it must be filed by the 15th day of the
fifth month after the end of your annual accounting period. A
penalty of $10 a day is charged when a return is filed late,
unless there is a reasonable cause for the delay. The maximun
penalty charged cannot exceed $5,000 or 5 percent of your gross
receipts for the year, whichever is less. This penalty may also
be charged if a return is not complete, so please be sure your
return is complete before you file it.
. You are required to make your annual return available for
public inspection for three years after the return is due. You
are also required to make available a copy of your exemption
application, any supporting documents, and this exemption letter.
Failure to make these documents available for public inspection
may subject you to a penalty of $10 for each day there is a
failure to comply (up to a maximum of $5,000 in the case of an
annual return). See Internal Revenue Service Notice 88-120,
1988-2 C. B. 454, for additional information.
You are not required to file federal income tax returns
unless you are subject to the tax on unrelated business income
under Code section 511. If you are subject to this tax, you must
Kentucky Coalition to Abolish the Death Penalty, Inc.
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file an income tax return on Form 990-T, Exempt Organization
Business Income Tax Return. In this letter, we are not
determining whether any of your present or proposed activities
are unrelated trade or business as defined in section 513.
You need an employer identification number even if you have
no employees. Please use that number on all returns you file and
in all correspondence with the Internal Revenue Service.
We are informing your key District Director of this ruling.
Because this letter could help resolve any questions about your
exempt status and foundation status, you should keep it in your
permanent records.
If you have any questions about this ruling, please contact
the person whose name and telephone number are shown in the
heading of this letter. For other matters, including questions
concerning reporting requirements, please contact your key
District Director.
Sincerely yours,
(signed) Jeanne S. Guesey
Jeanne S. Gessay
Chief, Exempt Organizations
Rulings Branch 2
Enclosure
Form 872-C
