Attachment 501(c)

This document pretains to SES-RWL-20100226-00274 for Renewal on a Satellite Earth Station filing.

IBFS_SESRWL2010022600274_802354

-zvl-t. CBE hasaas INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY DEISTRICT DIRECTOR P. 0. BOX 2508 CINCINNATTI, OH 45201 Employer Identification Number: Date: MAR 1 9 1897 43— 1431613 . DLN : 317064603 COMMUNITY BROADCASTING INC. Contact Person: 10550 BARKLEY STREET 0. A. DOWNING OVERLAND PARK . KS 66212 Contact Tslephone Number : (§13) GB84—395§7 Internal Revenue Code Section 5Q01(¢)¢4) Accounting Period Ending: December 31 Form 390 Required: Yes Addendum Applies: No _ Dear Applicant: Based on information supplied, and assuming your operations will he as stated in your application for recognition of exemption, we have determined vou are exempt from federal income tax under section §5G1¢(a) of the Internal Revenue Code as an organization described in the section indicsated above. Unless specif:cally excepted, vou are liable for taxes under the Fedarat Insurance Contributions Act (social security taxes) for aach emmlovee to whon you pay $100 or more during a calendar year. And, unless excepted, vou arse also liable for tax under the Federal Unemployment Tax Act for each empioves io whom you pay $50 or more during a calendar quarter if. during the current or praceding calendar year, you had one or more emplovyees al anv time in aa:h of 28 calender wesks or you paid wages of $1,508 or more in anv calendar quarter. If you have any questions about excise, employment, or cther Padaral taxes, pleaese address them to this office. If your sources of support, or your purposes , character , or methaod of operation change, please let us know so we can consider the effect of the + change on your exempt status. In the case of an amendment to vour organica— tional document or bylaws, please send us a copy of the amended document or bylaws. «—Also,. vou should inform us of all changes in your name or address. 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 vour oross receipts each vear are normally more than $25,080. However, if you receive a Form 990 gpackhage in the mail, olease file the return even if vou do not exceed the gross receipts test. If you are not required to file, simply attach the latbel provided, checl the box in the heading io indicate that your annual gross receipts ara normslly $25,000 or less, and sign the return. If a return is required, it must be filed by the 15th day of the fifth month after the end of your annual accounting osriod. A penalty cf $10 a fMay is charged when a return is filed late, unless there is raasonalkle cause ftor the delay. However, the maximum penalty charged cannot exceed $5,000 ar S gar—

COMMUNITY BROADCASTING INC. cent of your goross receigpts 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 vou file it. You are not required to file Federal incomge tax returns unless you are subject to the tax on unrelated business income under section 51t of the Code. If you are subject to this tax, vou must file an income tax return on Form 990—17. Exempt Orgamizration Business Income Tax Return. in this letter we are not determining whether anvy of your prasent or proposed activities are unre—, lated trade or business as defined in section §13 of the Code. You need an employer identification number even if vou have no emplovees. If an employer identification number was not entered on yvour apolication, a number will be assigned to you and you will be advised of it. Plcease use that number on all returns you file and in all correspondence with the Internal Revenue Service. Donors may not deduct contributions to vou because vou are not an sraan— ization described in section 170(c) of the Code. Under section 5113, amy fundraising solicitation you make must include an express statement (in a conspicuous and easily recognizable format) that contributlions or gifts io you sre not deductibl~ as cheritable contributions for Federal income tax surposes. This provision duc, not apply, however, if your annual gross receipts are normally $100,000 or less, or if your solicitations ere made to nmo more than ten persons during a calendar year. The law provides penalties for failure to conply with this rmequirement, unless faiiure is due to reasonable cause. If we have indicated in the heading of this letter that an addendum applies, the enclosed addendum is an integral part of this letter. Because this letter could help resolve any questions about your sxempt status, you should keep it in your permanent records. We have sent a copy of this letiter to your representative as indicated in vour power of attorney. If vyou have any questlions, pleasae contact the person whose neme and telephone number are shown in the heading of this letter. Sincerely yours , . 39\3 L d i x Qistrict Director Letter 948 160/CG)


Document Created: 2010-02-22 16:16:59
Document Modified: 2010-02-22 16:16:59
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