Attachment EXEMPT

This document pretains to SES-LIC-20000209-00143 for License on a Satellite Earth Station filing.

IBFS_SESLIC2000020900143_129056

FLETCHERHEALD LV"" F$XJ7r)$ 02/0_9_/gp i.la:27 . 812 0486 wc~stu.,LiiAMb i(rBEAN NO.0232 F. 2 . 1 WTERIJAL REVENUE SERVICE DEPARTMENT OF THE TRERSuRY DISTRICT DSRECYOR P. CJ- 13ax 2508 CINCINNf4TJ. OH 45201 Employer IcYentiPication Number: Date: p&Y 0 2 19YJ 43-1431613 DLN: COMMUNITY BROADCPSTING INC. 317064603 C/O CHRRLES rim WATKINS Contact Person: 174.7 PENNSYLVANIA AVE. N.W., #lo00 D. A. DOWNING WASHINGTaN, DC 20006 Con tact Telephone Number: CSl3) 241-5199 Internal Raavenue Code Section 501(c)(4) Accounting Period Ending: Apt-i1 30 Form 990 Required: I- _-. - .m Yms Addwdum Applias: Yes Dear 4,pplicant: Based on information supplied, and assuming your oy3era~ians will be as. s-tated in your application for recognition of exemption, we have determined you are exsampt ‘rrom federal income tax under section 501.(a) of rLh8 Internal Revenw Code as an organization described in the section indicated above. Unless specifioslly excepted, you at-s liable for taxes bnder the Fuderal. insurance Contribution5 Get (social security taxes) for each employee to whom you pay $500 or more during a calendar year. And, unless excepted, you are also liable ?or Lax under the Federal UnemploymentA Tax Act for each employee to whom you pay C50 or more during a calendar quarter- if, during the current or preceding calendar year, you had one or more employees at any tima in each o-F 20 calendar wseks or you paid wagas of $1,500 or mar@ in any calcandar quarter. If you have any questions about excise, employment, or other Federal taxes, please address them to this office. If your sourc8s of support, or your purposes, character. or method of aper-ati,on change, please let us know so we can consider the e*f’foct 0-P t;ho change on your exempt status, In the case of an amendment to your organiza- lziorial document or bylaws, please send us a copy of the amanded document or bylaws. Also, you should inform us of al.1 changes in your name or adcksss. In the heading of this letter tie have indicated whether you must, file Form 990, Return o-f Organization Exempt From Income Tax. It Yes is indicated, you irre rsyL.lir& to file Form 990 only if your gross receipts each year are normally mot% than $25 I 000. t-iowevgr , iT you receive a Form 990 package in the mail, please file the roturn even if you do not exceed the gross recesipts test;.. If you art-o not required to file, simply attach the label provided, Check the box in the heading to indicate that your annual gross racei.pts ar6 normally $ZS,Oc?O or less, and 59,gn the return. IP a return is required, it must be Pilod by the 15th day of: the fifr.11 month after ths cl?d of your annual accounting period. a penalty OP $19 a day is charged when a return iG filed late, unless ttiore is reasonable Cause for the delay. Howevo r, -the maximum penalty charged cannot exceed $S,000 or 5 per-- Latter 94~8 (DO/IX)

@lmL..---- NO.0232 P. 3 -2- CCIMMUr417-Y BHOADCnSTING INC. cent 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 Lou file it. You are not required to file Fedora1 income tax returns unlsss you are subje,c,t to the tax on unrelated business income under section ,411 of the Cods. If you are subject to this ‘tati, you must Pile an incame tax return on Form 990-T I Exempt Organization susiness Income Tax Return. In this lettar ke ar-8 not determining whether- any of yaur present or proposed activities are unro- late4 trade or businaSs a& defined in section 513 of the Code. You need an amploysr identiyication number even if you have no employees- T;f an employer identification number was not entered W-I your application, a number will be assigned to you and you will be advised of it. Please use that number on all returns you file and in all correspondence with the Internal Revenue Service. Donors may not deduct contributions to you becausa you are not a.n oryan- iral;i.on described In section 170(c) of: the Code. Under section 6113, any fundraising solicitation LOU make must include an express statement (in a conspicuous and easily recognizable format) that contributions or girts to you are not: deductible as charitable contributions for Federal incoma tax purposes. This provision doss not apply. however, iT your annual gross receipts are normally $100,000 or 1~35, or it your solicitations are msde to no more than ten pet-sons during a calendar year. The law provides penalties for failure to comply Wit-h this requirement, ur~loss failure is due to reasonable cau38. 1P we have indicated in the heading of this letter that a,n addendum applies L the enclosed addendum is an integral part of this letter- i3ecause this letter could help resolve any queutians about your examp’r. status ( you should keep it in your permanent records. we hnvs sent a copy of this lettar to yaur representative as indicated in your power of+ aLtot-ney. If you have any questions, please contact the person whose name and telephone numbar are shown in the heading of ‘this letter. Sincerely yours, District Director Letter 94*0 (DOjCG)


Document Created: 2000-03-02 17:31:40
Document Modified: 2000-03-02 17:31:40
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