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Not-For-Profit Status
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INTERNAL REVENUE SERVICE P.O. BOX 2508 CINCINNATI, OH 4520 Date: MAR 26 2001 NATIONAL ARCHITECTURAL TRUST INC C/O STEVEN MCLAIN 1960 R ST STE 100 WASHINGTON, DC 20009 |
DEPARTMENT OF THE TREASURY Employer Identification Number: 31-1758303 DLN: 17053068062001 Contact Person: JOHN J KORSTER ID# 31364 Contact Telephone Number: (877) 829-5500 Accounting Period Ending: December 31 Foundation Status Classification 509(a) (1) Advance Ruling Period Begins: February 14, 2001 Advance Ruling Period Ends: December 31, 2005 Addendum Applies: No |
Dear Applicant;
Based on information you supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from federal income tax under section 501 (a) of the Internal Revenue Code as an organization described in section 501(c) (3).
Because you are a newly created organization, we are not now making a final determination of your foundation status under section 509(a) of the Code. However1 we have determined that you can reasonably expect to be a publicly supported organization described in sections 509(a) (1) and 170(b) (1) (A) (vi).
Accordingly, during an advance ruling period you will be treated as a publicly supported organization, and not as a private foundation. This advance ruling period begins and ends on the dates shown above.
Within 90 days after the end of your advance ruling period, you must send us the 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, we will classify you 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, we will classify you as a private foundation for future periods. Also, if we classify you as a private foundation, we will treat you as a private foundation from your beginning date for purposes of section 507(d) and 4940.
Letter 1045 (DO/CO)
Note: only the first page of the letter is shown.
501(c)(3) Status
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IRS Follow-up to Advance Ruling
IRS Follow-up to Advance Ruling
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IRS Confirmation of Name Change
IRS Confirmation of Name Change
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