•See other sidefor instructions

STATE OF CIt.LIFORNIIt.

OFFICE OF THE ATTORNEY GENERAL

REGISTRY OF CHARITABLE TRUSTSP. O. Box 13447

5It.CRIt."'ENTO. CIt.LIFORNIIt. 95813

REGISTRATION FORM

1. Official name and mailing address of organization:Fremont Peak Observatory AssociationP.O. Box 1110'San Juan BAutista, CA 95045

2. Names and addresses of all trustees or directors and officers (attach list if necessary):

Federal EmployerIdentification Number

94-2953669

See attached list.

3. Attach a statement fully describing the activities in which the organization expects toengage, including the standards, criteria, procedures or other means adopted or plannedfor carrying out the activities, the anticipated sources of revenue and the nature ofcontemplated expenditures. (A copy·of the material submitted with the application forFederal or State tax exemption will normally provide this information.) If theorganization is based outside California, comment fully on the extent of activities inCalifornia and how the California activities relate to total activities. In addition,list all funds, property and other assets held or expected to be held in California.

4. a) If assets (funds, property, etc.) have been received, enter the date firstreceived. Jan. 1, 1985. Financial statements for past accountingperiods may be required. See instructions on reverse.

b) If assets (funds, property, etc.) have not been received, enter the date whensuch receipts are first expected.

5. Annual accounting period adopted: Fiscal year ending"------ or calendar year ~.6. a) Corporations - Furnish a copy of.the Articles of Incorporation. If incorporated

outside California, enter the date the corporation qualifiedthrough the California Secretary of State's Office to conductactivities in California.

b) Unincorporated Entities - Furnish a copy of the instrument creating the organization.

c) All - Furnish a copy of the Federal Exemption Determination Letter.

P.O. Box 1063, San Juan Balltjata, CA 9504Address

July 3, 1985 408-623-4255 For Registry use only

Executive SecretaryTitle

Registration No. CT S8/ 57 ;;l..

Date of Registration I'hl/esDate Telephone Number

CT-l (5-77)

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~,.\S t '\~\..~~~\...INSTRUCTIONS FOR PREPARING AND FILINGv.~\\.\ ~ ~~j

~ ~~~ REGISTRATION FORM(Section References are to the California Government Code)

WHO MUST FILE

Every charitable corporation and every trustee (includes unincorporated associations)holding assets for charitable purposes or doing business in the State of Californiamust register with the Attorney General, except those exem~ted by Section 12583.Corporations which are organized and operated primarily as a hospital, a school or areligious organization are exempted by Section 12583. If exemption is claimed, furnishcomplete substantiating details.

WHEN TO FILE

Purql.'.",nl'"1'"0 Section 12585, registration is required of every trustee subject to theUniform Supervision of Trustees for Charitable Purposes Act within six months afterreceipts of assets (cash or other forms of property) for the charitable purposes forwhich organized.

FINANCIAL STATEMENTS '(Item 4)

Financial statements must be furnished with this Registration Form for any pastaccounting periods during which the organization was subject to the registrationrequirement. We will .accept legible copies of independent audit reports, financialstatements or copies of Form 990, 990AR, 990PF, etc., filed with the InternalRevenue Service or Form 199 filed with the California Franchise Tax Board •

. \Financial reports for all future accounting periods must be on our Form CT-2."').

EXECUTION OF REGISTRATION FORM

Where there is a single trustee, the form is to be executed by that individual.

Where there fs a group of individuals or corporation holding as trustees, anyone ofthe trustees may execute the form. In the case of a charitable corporation, the formshould be executed by an authorized officer.

WHERE TO FILE

F(\!"':':~Ldthe completed form to the Registry of Charitable Trusts, P. O. Box 13447,Sacramento, CA 95813. Retain one copy for your records.

If additional information is required, please refer to the Uniform Supervision ofTrustees for Charitable Purposes Act (Gov. Code Sees. 12580-12597) and the Adminis-trative Rules and Regulations pursuant to the Act (Calif. Adm. Code, Title 11,Secs. 300-306 and- 310).

CT-l (5-77)51431 - 552 ~! OSP

Fremont Peak Ob~ervatory Association

Statement of Purpose, . ,"

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, " Th~ Fremunt· Peak.Observatory Association intends tobuild and op~rate a public astronomical. observatory atFr~moni'Peak State.Patk. 'The pirk is ~ ~nit of the CaliforniaS'tate Park System. The association is .a non-iprof Lt organiza-tionwhich will enter into a 'contract with' the State ParkSyste~to providepubl{c astronomi~al vi~wi?gs.

The Fremont Peak Observatory Associationi& theoutgr6wth of an on-going effort of two astroriomical clubsto bu i ld a dark .sky astronomical observatory ..

To rai~e monies to finarice th~ ~bservatory projectthe aSBociatioil intends to solicit memberships from the

·Northern C~lifornia amateur astronomy community and fromprivat~ corporations.'

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ARTICLES OF INCORPORATION OFFREMONT PEAK OBSERVATORY ASSOCIATION

ENDORSEDFILED

IN THE OFFice OF THE Secretary of Stateof the Stale 01 Calilornia ,

MAY 16 1985MARCH fONG EU. Secretary of State

Gloria J. CarrollOepu1y

I.of this corporation is Fremont Peak Observator.y Association.The

fII.A. This corporation is a nonprofit public benefit corporation and is not

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organized for the private gain of any person. It is organized under theNonpr~fit Public Benefit Corporation Law for charitable purposes~B. The specific purpose of this~corporation is to promote the educationaland interpretive activities of the California State Park System, princ.ipallyin Fremont Peak State Park.

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III.The,name and address in the State of California of this corporation's initial

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agent ,for service of process is: Denni Medlock, 15022 Broadway Terrace,Oakland,' California 94611.

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IV.A. This corporation is organized and operated exclusively for charitablepurposes within the meaning of Section 501(c)(3) of the Internal Revenue Code.B. ~twithstanding any other provision of these articles, the corporation

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shallnot.carr.y on any other activities not permitted to be carried on (a) by a,corporation exempt from federal income tax under Section 501(cl(3) of theInternal Revenue Code or (b) by a corporation contributions to which aredeductible under Section 170(c)(2) of the Internal Revenue Code.C. No substantial part of the activities of this corporation shall consistof carrying on propaganda, ot otherwise attempting to influence legislation,and the corporation shall not participate or intervene in any politicalcampaign (including the publishing or d:5:.stributionof statements) on thebehalf of any candidate for public office.

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v.The property of this corporation is irrevocably dedicated to chartible

-.purposes and no part of the net income or assets of this corporation shallever inure to the benefit of any director, officer, or member thereof or tothe benefit of any private person. Upon dissolution or winding up of theco~oration, its assets remaining after payment, or prOvision for payment,of:all debts and liabilities of this corporation shall be distributed.to a

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nonprofit fund, foundation, or corporation which is organized and operatedexclusively for chartible purposes and which has established its tax exemptstatus under Se ction 501 (c)(3) of the Internal Revenue Code •

Date:October 27, 1984

Denni Medlo ck; i'i.:)!I"ttereby declare that I am the person who executed the foregoing Articles of

Incorporation, which execution is my act and deed.

ignature of Incorpora~or)

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BYLAWSFREMONT PEAK OBSERVATORY ASSOCIATION

ARTICLE 1 (Objectives and Purposes)

Section 1. The objectives of this corporation shall be topromote the educational and interpretive activities of theState Park Sys1em, principally in Fremont Peak State Park;to produce and make available to park visitors, by sale or freedistribution, suitable interpretive and educational literatureand materials, including books, maps; pamphlets, visuals, recordingsand fuel wood; to acquire display materials or objects pertainingto the history or natural history of the area for the purposeof adding them to the interpretive collections of the State ParkSystem; to develope and maintain a suitable park library forFremont Peak State Park; to assist in the development and improve-ment of interpretive facilities; to assist financially and other-wise in the establishment and operation of similar cooperatingassociations in other areas of the State Park System; and giveall possible aid to the State of California in conserving,developing, and interpreting the areas of the State Park Systemfor the benefit of the public.

Section 2. The operations and use of property and the assetsof the Fremont Peak Observatory Association shall be limitedto interpretive and other educational purposes. Hereafter,the Fremont Peak Observatory Association shall be referred toas the Association.

ARTICLE 2 (Administration)Section 1. The Association shall have a Board of Directors,a President, Vice President, Executive Secretary, RecordingSecretary and Treasurer. The Board of Direc~ors shall be composedof nine (9) members, three of which must be President, VicePresident and Executive Secretary. The Reco~ding Secretary andTreasurer may be Board Directors. Eight (8) Directors shallbe elected from the Association membership. The Executive .Secretary shall be the Superintendant of the Gabilan Mountaitls~District or his designate. The Board will fo~mulate the policyof the Association and will direct its activities through theExecutive Secretary. The members of the Board shall choose aPresident and Vice President from among their members.

Section 2. Directors shall serve three (3) year staggered terms.Expired terms'ot Dtrectors shall be elected by a majority of membersvoting by secret'bdllot before the term(s) expire.

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Section 3. A vacancy or vacancies on the board of directorsshall be deemed to exist on the occurence of the following:the death, resignation or removal of any director· by a majorityvote of the remaining directors; the declaration by resolutionof the board of directors of a vacancy of the office of a dir-ector who has been deelared of unsound mind by an order of courtor convicted of a felony or has been found by final order orjudgment of any court to have breached a duty under Section 5130and following of the California Nonprofit Public BenefitCorporation Law; j he vote of the members to remove a director;the increase of the authorized number of directors; or thefailure of the members, at any meeting of members at which anydirector or directors are to be elected, to elect the number ofdirectors to be elected at such meeting. No director may resignwhen the corporation would then be left without a duly electeddirector or directors in charge of its affairs. No reduction ofthe authorized number of directors shall ha.ve the effect of remov-ing any director before that director's term of office expires.Section 4. The President shall preside over the meetings of theboard and the membership and shall exercise and perform such otherpowers and duties as may from time to time be assigned to him/herby the board of directors or prescribed by the bylaws. Thepresident shall, subject to the control of the board of directors,generally supervise, direct and control the business and theofficers of the corporation and shall have the authority toexecute all contracts binding the corporation except as other-wise provided. The president shall have authority to co-signchecks. In the event the President is unable to serve, theVice President shall serve in his or her stead. The Presidentand Vice President are elected for one (1) year terms.Section 5. The Executive Secretary will carry out the businessof the Association in accordance with the policies establishedby the board. It shall -be his/her duty to supervise the act-ivities of the Association and to submit a report at each meetingof the board of directors. He/she may authorize the expenditureand co-sign checks of the Association for no more than a maximumamount set by the board for funds to be used for printing,stationary, secretarial or other employment, and incidentalexpenses necessary to advance the purposes of the Association.Section 6. The Treasurer is responsible for administering thefinances of the Association. This position is not to be filledby a State Park Employee. The treasurer shall account for moniesfrom donations, membership dues, sales from publications andother approved items handled by the Association. The treasurershall disburse these funds under the direction of the ExecutiveSecretaryaccording to policies established by the board ofdirectors. The treasurer shall keep or supervise tha keepingof the Ass6ciation books and records. The treasurer shall submitan annual financial report of receipts and expenditures to theboard at the end of the business year and a ;budget for th~ fotth-coming year. The treasurer shall have authority to co-sign checks.

2.

The treasurer is appointed by the board of directors.Section 7. The Recording Secretary is responsible for takingminutes of the board of directors and membership meetings.These minutes shall ~~.presented to the board for their approval.The recording secretar~ is appointed by the board.Section 8. There ~hall be at least one meeting of the board ofdirectors in each cale~dar year. Additional board meetings maybe called at any time by the president. Five (5) voting directors,shall constitute a quorum for the transaction of business.

ARTICLE 3 (Amending Bylaws)Section 1. The Bylaws may be amended by a majority vote of theboard of directors and ratified by a majority of voting member-ship attending a regular annual meeting or a special meetingcalled by the president after 2 ,~inimum twenty (20) day writt~nnatification of the voting membership.

ARTICLE 4 (Membership)Section 1. Membership is open, regardless of race, creed or color,upon written application to the Executive Secretary, to any personinterested in furthering the aims of the Association. A member-ship fee is to be set by the board of directors and is requiredfor voting priviledge. Other classes of membership (voting andnon-voting) may be e~tablished by the board of directors andfees set.Section 2. An annual open meeting for,members shall be held ona date established by mutual consent of the board of directors.Section 3. The board may establish a trained volunteer organizationwithin the Association to further the interpretive and educationalpurposes of the Association. The board of directors shall adoptqualifications and guidelines concerning the training and conductof volunteer groups in accordance with the State Park System'sDepartment Operations Manual, Section 1360. All volunteersmust be current members of the Association.

ARTICLE 5 (Fiscal Policy)Section 1. The Executive Secretary shall not authorize an expend-iture of more than a maximum amount established by the board ofdirectors and in accordance with the annual budget adopted bythe board, without prior approval of the board of directors,unless such expenditures are in payment of obligations incurredas a result of action previously approved by the board.

3.

Section 2. All new ventures in the activities of the Association(such as a major new publicatiop, handling of a possible con-troversial sales item, the purchase of costly objects for museums,the developement of interpretive facilities in any State ParkSystem District, or the purchase of land) shall be approved bythe board of directo~~~ Before the executive secretary or thetreasurer may make disbursements in these matters the board ofdirectors shall specifically authorize the expenditures.Sec tion 3 . The t r.easurer shall make no disbursements of theAssociation's funds, other than commercial resale purchasesand payrolls, without authorization from the executive secretary.All funds shall be deposited in timely fashion in the name ofthe Association at a bank approved by the board of directors.The treasurer shall keep deposit records. The treasurer shallbalance the accounts at the end of each operating year.Section 4. Whenever the cash balances of the Association aredeemed to be in excess of actual needs for the immediate future,the board of directors may authorize the investment of any surplusesfor interest earning purposes with such depositories as may bedesignated by the board of directors. Such deposits shall bemade in the name of the Association with the authority for makingof deposits and withdrawals vested in the treasurer of theAssociation. The board of directors is further empowered toauthorize loans or: dcna t Lons. to other cooperating associationsfor the purpose of furthering their educational work therein,when deemed adv1sable.Section 5. Petty cash funds shall be established in amounts setby the board of directors. There shall be no cash disbursementsexcept those made by the executive secretary from petty cashfunds which are authorized for this use. Reimbursement to eachof these petty cash funds shall by made by check at any time byrequest of the executive secretary. Such reinbursement must besupported by valid receipts to cover all expenditures made fromthe fund.Section 6. The Department of Parks and Recreation shall be dulyauthorized to audit the records and review the internal controlsof the business operations and to evaluate the benefits accruingto the Department of Parks and Recreation from its cooperationwith the Association.Section 7. The Association's operations in Fremont Peak StatePark are dependant upon the execution of a formal contract withthe Director of the California Department of Parks and Recreation.

ARTICLE 6 (Contracts)Section 1. After approval of a contract by a majority vote of theboard of directors, the president shall have the authority tosign contracts binding the Association.

4.

,. •ARTICLE 7 (Records and Reports)

Section 1. Annual Report to Members. The annual report tomembers referred to in and to the extent permitted by the CaliforniaNonprofit Public Benefit Corporation Law is expressly dispensedwith, but nothing in-the bylaws shall be interpreted as prohibitingthe board of directors -from issuing an annual or other periodicreport to the members of the Association as theyconsider appro-priate. However, the Association shall provide to the board ofdirectors, and to those members who request it in writing, within120 days of the close of its fiscal year, a report containing thefollowing information in reasonable detail:

(a) The assets and liabilities, including the trust funds,of the Association as of the end of the fiscal year.(b) The principal changes in the assets and liabilities,including trust funds, during the fiscal year.(c) The revenue or receipts of the Association, both unre-stricted and restricted to particular purposes, during thefiscal year.(d) The expenses or disbursements of the Association, forboth general and restricted purposes, during the fiscal year.(e) Any information required by the California CorporationCode Section 6322.

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STATE OF CALIFORNIA

• FRANCHISE TAX BOARDSACRAMENTO, CAUFORNIA95867May 1.6, 1985

In reply refer to,~42:APP:BJC:ca:g

Fremont Peak Obs~Ivatory ,Assoc~ationc/o Fremont Peak Stat~ ParkP.O.' Box 11'10San Juan Baut~sta, CA .950~5

PurposeForm o£ organiz'atio,nAcco~nti~g Period,Endi~g:Organization Humber

EducationalCorporationDecember 31

,()nthe basis of the informcit'tionsubmi tt,ed and proyided yo~r .,presento~erations continue unchanged or confo~m to those pro~ased in tour 'a:'pplication,you' are exempt from state franchise or income tax underSection 23701d, Rev~nue and Taxation Code. Any change in 6peration,character oi purpose of the organization must be reported immediatelyto this office so that we may determine the effect on your exemptstatus. ,~'Anychange of name or addre.s also must be report~d.

You are' requi:i:edto file Form 199 ,(E·xempt Organization AnnualInformation Ret~rn),or Form 1~9B (E~empt Organization AnnualInformati~n Statement) on oi bef~rethe 15th day of the 5th month (41/2 months) after the close of your accounting' period. See annualinstructions with farms for requirements.

You are not iequired to file state: franchise or income tax returnsunless you have income subject' to ,the,unrelated business income tax~nder -Section 23731 oi the Code. In this event, you are required tofile roim 109 (t~empt,~Organization Business Income Tax Return) by the15th day of the 5t~ m~nth (4 1/2 months) after the close of yourannual a~counting period.

If the organiiation is incorporating, this approval will expire unlessincorporationispornple,ted with the Secretary of State within 60 days.

Exemption fr6m federal income or other taxes and other state ta~esrequires separate applidati~ns.

Exempt Organization UnitTelephone (800)·852-7050

cc: Enri,ue MoralesSecretary of State ,Registr~r of Charitabie T~usts

FTB 4206-ATS (REV. 10-81/5-85)

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.. , DEPARTNENT, OF :'~HE TREASURY.

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, - ". ,'!-'x,-'# • "1" .'.- ,'';''-Foundation status Classification.509(a)(1) & 170(b){1)(A) )

Adyance Ruling Period Endinga ~.. ., Dec erao er 31, 1907

Person to Contact: Taxpayer, Service Rep r es en t at Lve'Contact Telephone Number: .

(800) 424-10.10;

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."Premont Peak \Observatory Ass oc i.e t Lcn;.p .o, LlOJ: 1110 ':,':sali Juan Bau~tiGta, Ci\' 95045

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, ';'~',... ;1i,1 3a£icJ on In Lor mat Lon supp.l ied, and aasunun ; your oper at rons will be.,

as; seated in your E.(>l?lic.:ltion for recognition of. exempt i.on , ··.\'le h~VE{,:;de t e r mined you .ar c e::~l'\i?t irOia Pederal· income t ax under sectiori'.;50+(c) (3) of the Internal Hevenue Code. . :':;,:-

i3ec~uDe' you arc i:l new Iy created o r qan i za t Lon , we are not now malting'a f inaL dct cr iai nat i on of your f ound at Lon status under eec t ion 509 (a) ofthe i:O(l12. .HOi/ever, ir: have clc t e r rai ned that you can r eanon ab Ly be2:q;.i;::i,;te;,lco ue =1J;;u;)licly 8uQi.)OrteJ orsanization described in : sec t ion170(~))(1)(l'I,)(vi) and 509(a){l) •

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\ ;\ccorJin'jly, you will beor~anization, and nat as a ~riv~tepeiioJ. This udvunce rulin0 periodand ends 0,1 t he dat e shown above.

treated os a publicly supportedfounJation~ ~uril1g an advance ruling;begin3 on ~he'date~of your, inceptio~'

~Jitldn ~)O u':.:/:;,i a.fi.::'::i: tile;? end of your advance ruling iA!riou, your..ust ZLL);iiit to us i.n r o r ua t i or, n(.';,,!(j..;:l.lto dcterr.line\"hetllcr YOLl have i.iet;tne re()Jir2i.,eHcs o f t hc ':ll..)j"lici:t.Jli,;; SUj;)t)cnt tc:;t during the advanceruli~J,putioJ. If you c~t~bii~h th~t you h~ve'baen a publicly supportedo rqan i ae t Lon , you \li11 l:;(: cJ.,,~s:;,;iiicJ '-LS a saction509(a) (1) or 509(a) (2) i:,or qc.n i.zat Lcn .:i!3 lUil'J <1S :,OU continue to rse et tile requirCi'iH2nts· of t he'.aptHi:;uble support t os t , If you do not uee t the public support r equ Lr e-':raen t s . durin'] the: advance r uLi.nj l.J0riod, you \'Jill be classified as a.~;",.:L,rJvi;ll:e r oundz.t ion for [uturc: j)cr:iocis. ;'lso, if you are c Las s Lf i ed as <;1"privute foundation, YOLI \Jill U0 t r cc.t ed as a private f ounda t Lon from the -,Ja~c 0f your inceJtion ior Juruos8s of sections S07{d) and 4940. . .

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"; i:irant'Qrs and dono r a U.1Y r eLy en the de t.e r nunat ion that you arc noti:i. pc i'Jatu l:ounJ::Itioil until QO ci;'iYZ af t e r tile end of your auvilnce, ruling

,:pe.¥,~od. Jf you suomi t the r cqu ired iniol: uat ion wi thin the 90 days , ., (jr~n t or s and dono rn may con t i nue to rely un t he advance de t er minat ion

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.NrrERNAL ,~1lEVENUE SERVICE 'DEPAR'l't1ENT OF THE TREASURY~ ':I,j<' . " • •• '~'1'" ',,'j ." •.-/,,'

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,\.HIti~'the.~\ervice makes a final determination" pf your foundati91f:,status" :~/<.::';HO~(qvb(,~,:f:'l',notJccthat' you v/ill no 10nSJer. be t~eat~d, i;l.s ,':~y~t.'sect.~on~~;:;:;~·,;,~'176:;{b)tl) Ul:') (v;land SQ9(a) (1) qrganiz?1tion i~("published')n the';:';~\lterl!ar\,'I:~:~{'Revenu,·Bul19tln, gran~o[s ~nd donors may not"~ely'on ~blS deter~lnatlon'~ai:tbr ;,~;theda to of such pub I'I c at ion. Also, '?J' gr ant or or doriO,~';' may 'notrely o~', thic detOriidnation if he or she was il'!,' part responsib1~1:for, ..'or...,,,,5: i;l\'lar0 of, the ac t or fa.iluL·o to act. that; resulted in your" lOGS ,of'section 170(b)(1){A)(vi) anJ 509(0)(1) st&tus, or acquired \knowle~gcth~,tt.',hc Internul nev~nuc '~;ervicc had ~iven 'notice that you would 'be "-reHlov~~d::, f r ora c Laus i f ic at Lon as a section l70(b) (1) (A) (vi) and S09(a) (1)'org:,anli'~tioll. ' " '

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J It your sources o~ support, or your purposes, character, or method~of'~2erption change, please let us know so we can 90nsidet the effect of'thei c:~aI10E: on YOLlr cxe;'.1;,)t s t at us and foundation status. ~lso, yousboul~ inform us of ~ll ch~nges in yOU[ name and address. "

:~,! r.,sl of Ji:lnUilry 1, '1934 r you ur e liable f9r taxes under the FederalIns~r~nce Contributions hct( social security taxes) on remUJleration of$100 or ~',iorc.you pi.Jy to oach of you r er.ll?loyecs during a calendar year.You: e.r e no t v Li ao Le for tlic t a.; ii.lLJoseJ und e r the Federal Unemployment'1' I", ,,: ,',," t, (,,~IU'I':,'.)

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(lr0unL~,3t t ions tbat.l[ q not L'i:ivat e f ounda t ions ar e not sub j e c t tothe! (;:xci~j~ t axoz: un.Ie r C;larxte:r ;~2 of t he code 0 HOH(.;ver, you are notau~plli2,ticctlly C:;~0h'i.>t f r o:« 0 t he r r~.2.:1craL exc Ls e t axe s , If you have any(jue'Ui.:ions about; oxc i c c , i.~Llj.:;lo~/;.l(;nti or ot he r Peder'al t axe s , pLeaae letUS/i.WH'l. '

" .iono z i, uuy (k<HJGt eo.rt r ilJlltiodS to you I~S L')rovidcd in uec t ion 170o f tL:: CO,I";;. I.:c>",(l1csL,v L:"J<:(cL~,:.;, uf.:vi:J';::G, t r ansf er s , or gifts to you orfor': :/Jur u..e ar c d(:()Ucti.iL: r or F,~,.;d:':,ll cs t ut c and gift t cx i)urposcG ift ncy .r.eet; i.:hc ':~i:,:)Ji.(;~,)lc: ;';~0\iii,;i(Jii."; Ul: s cc t ions ;~()55, 2106, and 2S22 oft ne ,~,:.uo ,

lou ~d(' r\..!;:,ui.i:"'ct to •.11-..: l';n',,1 ~)00, U2turn ,)f Or'Jui1izdtion l~:,er.\pti:[Oi,1 [ll(;0;;'~ '\'ci.~( 0,11.'/ L: vou r :,;1:'U.;,,; LCC~i.;(:';J eac n ye ar are normally mor ett.an ';:25,uOO. If il r0(;Ui:ti is rC:}Ij,[C(,t, .i.E j,;u;:,t I.)C filGd by the 15tb dayof,i::.iI2 fi';::J.:h .-;.ant.i! ;:,i:l:c;J: Ute: e:n·j 0;: your an.iua I accoun t inq po r i.od , 'I'heLi\t, ii'liP()c:.:,,~~~a J,)(;i1ulty oc :nn ::; ,_l'~l./,ul:) [;) .:.: j,\~,;:ii,iUm of :;:5,000, \<,l,,::rl ar 8 t~r a i:3 £ i I ed 1de 0;, un J, .: ., ...;; tl jC1:2 i :...r c ;'1.;; 0 ii :;<iJ1e c au.;:;2 for t 11e del <1y •

,,: lou ~,lre not r cell! i r ~J to f i J..;; r" 8d0r;:;1 Lncorne t ax r ctur na unLe su youc.re; ~;jbjGct! to tile l~l:;': on un r eLa t c.I businc:.:;s income under section 511 ofthe: C.)CJe. 'If you ar 0 8Udj ec l: to 'c,l!is tax, you must file an Income t axr ecu [,1 orr' ,For,';1 990-'1', i:~Wi.:f)t Or'jd.1i zat ion Bus Iue ss Income r.i.'ax,'Return.In ;; this letter, uc ore not dc te r r.unLnq whet her any of your present or

:',Pr.Q'p03~d acti vi ties ar e unr e La te~1 tr ade or bus Incas as def Ined in:"'sectiJa:'S13,of the Code. !/'

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Cc6H~rib~tiO~~ ";:'d0JuctioI1G ar e allo\Jablc to donor's only to the ex t en t; that'""the:~r ':,cont-r iqutions are 'J ifts, \'li th no cons Lde r at ion r ece Ived , Dues,, "S4pScn:'il?tions.,i t ick et i)urchases, and s Lrn.i Lar paymen t e may not neceuaar 1-,ly,,:qualify '~s'dcducti~lc: contributions, def:Jcnoing on the c Lr cums t ancea •.. .:.:~ I'): ':; •'. ..,.,"f!,· \ . ,'1

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Letter.,/'1'~-:~rf

ox 3~pOl~:San!Francisco, CA. 94102

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iN'l'~li'~~t~t}ili.~ ,'SERV,I<;;E :.(;, PARTMENT·OF.,·

t:~r,;,.)\~;~i!t\;youdaf~oJ~:no r~'isi~:":actitillt~~~:::'i;',;,.'merc hand ~ r:.:'.: pd tLI.i, :3S"..~ on t,,,,.i~.,,,· 9.I~c t s.t:9, Peirl e.,.,~ it' .' r fo,.,r:.. fil.,31l.1c.",e,:S.. ~.;I';I;~)~ '~...\';:; ", .''''"~''':~ ; .';U,G'·~\J;':' ': .}:.·;~:~pr'~~~~~.~',:'.the':·~H~l i?~F,ch~u.:;~:pr.ic~·i,qJ.·. ~ ". i~~.$'9.n~J~*~·:',.~,"'".'.',,'/':.;.'/.:' t(fc(4~<du'. .ror ·~e.g~~aI'iJ~i)¢~me tax ,p.~i~~)os'-,:~+.p~~·t~!Q~~:·;9as., ".yg,ur, ;,qnd... . n~ aq~~ v~ty 'l'~fi," de~ ~gneq ·,;(,:to:' sol" 1t.';'J?~ym.~,~1:!'I:wh~.9.', p'~rt ~)g+. ~nd an part: t~l~;':.p<?m:ade1:atlC?,l1 fOJ; o<?q.Si' " 0rr,r;V1Cefj,,:,or',, . benefits u mus t detie r nu nevf n advance' \of so 1tation',rthe amount. . .,'·::·.:,'abtd.:::>u t~d'<;:ns.' the: cons ide·ration· and the' ulna' t to" be.:iattr iou ted:' a ..,:,'!;-:'" "'!'~:Ii:k';',.i('.:"'g:~ft~·~::·~::yo\i\~;f~~~hou'ld'~.\qlca r lir1 . 'indicate ;these'~esp~qti ver:'amounts '::}In:!,t:;:~<';~P~Ji>lic,i tTt;J;'~9r ' such ~ct iv~tY L1l!dupon'Iany ~tcke~'~h:"r ece Ipt; ,-:"or< Qt~"'~,,¥;id(!Q.cc ;l.~~ued 111 ?OnlH!C ~1.0n w i th p~ymcl1t:~~f~r cover ,"~he amoll~!:, att. ,.: bUitable to!\the cona Lde r at Lon must reflectthat1:.fair,market value .of sue:'9Q,OdH ~.~.>:3e'fv~ce3, or 9ther ,':i~enef ~ts and be r e~~qn~.b~e·~~\:coll1l?ar ~l3on ','

t:ltoS(!··'.for !l,~q.ch t he r eta r e ~~tabl113heJ chargesj~;~ "j.!< :,~"i'~:';i <~: ' .,' .,. :.: .. '-<~.~~;.:~,:.;.';,i.,·~.' '"" ·.,\:;;':,F ", . ';;: ','., ,.'.:~,::.~:...'::-,,: ',Yi,: . :,,' \ t'

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.,.~~ YOll ",~,eed an eropLoye r id~ntif ication number even,if you have~~~pl()yee8 ~,:-~,If an erLlp*oY~L·.Lden t i f Lc at Lon numBer was not;' entered on your:appl Lcat; idn, a nuuo er: "'Iill Itc ass igned<toyou'landi.you \'Ii~1 be advised ';qfHfi-' Please use t na t; number von all' r e t ur ns you'':j:ile,'and''ill:all co r r e spon-deric,"~ w i t h the Internal nevenuc Service'.>; ';:.;.,', . ,. ';:.';\:,':;;,

':{~r~,D~ca~se " thi s letter 'could help F~~()lV~~I;~~ny:'q~es~~~ns about Y~~~:.:.e~,Ciiipt· at acus ':'li1d foum1atioll :.:;i:tttus,. you').~hol;lld ~eep, it in y,?urLper':lanEmt records .," . ,:>::',i,. ..·5\t'- \ '. ~".".',.',''i.,,'

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}J~, If you' have i.:lly questions, plc(lsccontact" t he person whose namo andt'61e'ui!one:huuber ar e 91101,'.'11 in the hc:auing' of~tbis "Le t t er , ",, .. ,~~':;~~l;. ~,~. -~, '.1

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.'San'Francisco~ CAD 94102 , •... Letter 1045(00)(10-83)'::;:f~~