U. S. TREASURY DEPARTMENT
INTERNAL REVENUE SERVICE
Parkersburg, West Virginia
March 30, 1965
The Council of the Southern Mountains West Virginia Branch, McDowell County Chapter, Inc.
103 McDowell Street Welch, West Virginia
On the basis of your stated purposes and the understanding that vour operations will continue as evidenced to date or will conform to those proposed in your ruling application, we have concluded that you are exempt from Federal income tax as an organization described in section 501(c)(3) of the Internal Revenue Code. Any changes in operation from those described, or in your character or purposes, must be reported immediately to your District Director, Parkersburg, West Virginia, for consideration of their effect upon your exempt status. You must also report any change in your name or address.
You are not required to file Federal income tax returns so long as you retain an exempt status, unless you are subject to the tax on unrelated business income imposed by section 511 of the Code, in which event you are required to file Form 990-T. You are required to file an information return, Form 990-A, annually, on or. before the 15th day of the fifth month after the close of your annual accounting period ending December 31.
Contributions made to you are deductible by donors as provided in section 170 of the Code. Bequests, legacies, devises, transfers or gifts to or for your use are deductible for Federal estate and gift tax purposes under the provisions of section 2055, 2106, and 2522 of the Code.
You are not liable for the taxes imposed under the Federal Insurance Contributions Act (social security taxes) unless you file a waiver of exemption certificate as provided in such Act. You are not liable for the tax imposed under the Federal Unemployment Tax Act. Inquiries about the waiver of exemption certificate for social security taxes should be addressed to this office, as should any questions concerning excise, employment or other Federal taxes.
Our letter to you dated March 12, 1965, in which you were advised that inasmuch as you had failed to establish that you are entitled to an exempt status you should file income tax returns, is hereby revoked.
This is a determination letter.
Very truly yours,
CSM was incorporated in the State of West Virginia on October 1, 1964.