~---------~----~~~------------------.
California State
•
.pTIJ
every child. one voice.
2327 L Street, Sacramento, CA 95816
(916) 44()"1985. Fax (916) 44()..1986. [email protected]. www.capta.org
October 25, 2011
Cathy Romanas, Unit President
Roosevelt IB PTSA [1489]
Dear Cathy:
In response to request of this office concerning your PTA's tax-exempt status, a copy of our group ruling letter dated
November 18, 1943, from Internal Revenue, which grants federal income tax exemption to all PTAs in California, is
enclosed. You will note the Internal Revenue Code section at that time as referred to in the letter was 101 (6)-now
Section 501 (c)(3) as indicated in all PTA bylaws in California. The group exemption number assigned to the
California State PTA is GEN-0646.
Also enclosed is a copy of the February 24,2010 letter from Franchise Tax Board confirming PTA's exemption from
state franchise or income tax under Section 23701 d of the Revenue and Taxation Code.
•
Both the federal and state exemption letters cover all of our divisions-local units (associations), councils and
districts. The letters are issued to the California Congress of Parents and Teachers, Inc. The corporate name was
changed as indicated on this letterhead by vote of the annual convention on May 5, 1978, and has been recorded
and filed with the Secretary of State with certificate endorsed on August 14, 1978.
Roosevelt IB PTSA is a unit in good standing. It was organized on September 13,2011 according to our official
records, and is chartered as a member organization of the California Congress of Parents, Teachers, and Students,
Inc.
Roosevelt IB PTSA located at 3366 Park Blvd, San Diego, CA, 92103 in the Ninth District PTA, is a nonprofit,
tax-exempt association under our group ruling. The Employer Identification Number (EIN) assigned to Roosevelt IB
PTSA is 900767164.
Sincerely,
CyndiBarton
Membership Coordinator
cc:
•
District President
e
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INITIAL
REGISTRATION FORM
Registry of Charitable Trusts
P.O. Box 903447
Sacramento, CA 94203-4470
Telephone: (916) 445-2021
STATE OF CALIFORNIA
OFFICE OF THE ATTORNEY GENERAL
REGISTRY OF CHARITABLE TRUSTS
WEBSITE ADDRESS:
http://aq.ca.gov/charities/
(Government Code Sections 12580-12599.7)
NOTE: A $25.00 REGISTRATION FEE MUST ACCOMPANY THIS REGISTRATION FORM. MAKE CHECK PAYABLE TO
DEPARTMENT OF JUSTICE.
Pursuant to Section 12585, registration is required of every trustee subject to the Supervision of Trustees and
Fundraisers for Charitable Purposes Act within thirty days after receipt of assets (cash or other forms of property)
for the charitable purposes for which organized.
Every charitable (public benefit) corporation, association and trustee holding assets for charitable purposes or
doing business in the State of California must register with the Attorney General, except those exempted by
California Government Code section 12583. Corporations that are organized primarily as a hospital, a school, or a
religious organization are exempted by Section 12583.
Name of Organization:
RrOOSeUgl-V
T^TSA
The name of the organization should be the legal name as stated In the organization's organizing Instrument (I.e., articles of
incorporation, articles of association, or trust Instrument).
Official Mailing Address for Organization:
Address:
city:
pArK
S>>n
RECEIVED
Rlwcl.
JAM 3 0 2012
O-
State:
ZIP code:
Organization's telephone number:
{rtl*^
MHbO
Organization's e-mail address:
Organization's fax number:
(qIO}
Organization's website:
All organizations must apply for a Federal Employer Identification Number from the Internal Reyenue Service, including
organizations that have a group exemption or file group returns.
Federal Employer Identification Number (FEIN):
Group Exemption FEIN (if applicable):
0646
j All California corporations and foreign corporations that have qualified to do business In California will have a corporate
number. Unincorporated organizations are assigned an organization number by the Franchise Tax Board upon application for
I California tax exemption.
CT-1 REGISTRATION FORM (6/2007)
^ • u r
Names and addresses of ALL trustees or directors and officers (attach a list if necessary):
Name
Address
City
l^e f
'Rf^
3 7 4 0
P^rK
CrA^
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Name
Name
Hilafv
lA-o. c ? , e r
^S+CCI
"D]ifcy\0
A m x /
Vito^-s
ZIP Code
C A
14
City
Sxi^^A
Name
^uA.IK
life
'X))rS^O
Position
Tfe<i?\scArer
ZIP Code
CA,
Position
M iMirState
S ^ h o ^ l
CA
P^rk
7
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ZIP Code
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Address
" S ^ n
PPtf^iv-ienV
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State
C/p
Vice
ZIP Code
C A
lUc^V^O
Address
Position
T)r
state
s ^ n
Name
c'ty
'^^QO
n r C?)
\j 1 H
Address
City
State
0
S^:^ n
Position
S
P,\\;d
n
Address
City
no.
AlJi^
T^i
7
State
r ^ / i
C A
ZIP Code
P
1O
H
Describe the primary activity of the organization. (A copy of the material submitted with the application for federal or state tax
exemption will normally provide this information.) If the organization is based outside California, comment fully on the extent
of activities in California 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. Indicate whether you are monitored in your home state, and if so, by whom.
Attach additional sheets if necessary.
The mission of our parent teacher association is to positively impact the lives of all children and families
by representing our members and empowering and supporting them with skills in advocacy, leadership,
and communication.
The organization will be required to file financial reports annually. All organizations must file the Annual Registration/Renewal
Fee Report (RRF-1) within four months and fifteen days after the end of the organization's accounting period. Organizations
with $25,000 or more In either gross receipts or total assets are also required to file either the IRS Form 990, 990-EZ, or 990-PF.
Forms can be found on the Charitable Trusts' website at http://aq.ca.qov/charities/.
If assets (funds, property, etc.) have been received, enter the date first received:
Date assets first received:
Registration with the Attorney
General is required within thirtv
days of receipt of assets.
What annual accounting period has the organization adopted?
^
Fiscal Year Ending
T'^Hg^
•
Calendar Year
CT-1 REGISTRATION FORM (6/2007)
Attach your founding documents as follows:
A)
Corporations - Furnish a copy of the articles of incorporation and all amendments and current bylaws. If incorporated
outside California, enter the date the corporation qualified through the California Secretary of State's Office to conduct
activities in California.
B)
Associations - Furnish a copy of the instrument creating the organization (bylaws, constitution, and/or articles of
association).
C)
Trusts - Furnish a copy of the trust instrument or will and decree of final distribution.
D)
Trustees for charitable purposes - Furnish a statement describing your operations and charitable purpose.
Has the organization applied for or been granted IRS tax exempt status YesSf N o D
i
Date of application for Federal tax exemption
Date of exemption tetter:
Exempt under Internal Revenue Code section 501(c)
If known, are contributions to the organization tax deductible?
Yes
No
•
Attach a copy of the Application for Recognition of Exemption (IRS Form 1023) and the determination letter issued by the IRS.
Does your organization contract with or otherwise engage the services of any commercial fundraiser for charitable purposes,
fundraising counsel, or commercial coventurer? If yes, provide the name(s), address(es), and telephone number(s) of the
provider(s):
Commercial Fundraiser
•
Fundraising Counsel •
Commercial Coventurer
Fl
Name
Address
ZIP Code
State
City
Telephone Number
Commercial Fundraiser
[]][]
Fundraising Counsel Q
Commercial Coventurer
I I
Name
Address
ZIP Code
State
City
Telephone Number
Commercial Fundraiser
Q
Fundraising Counsel •
Commercial Coventurer
I I
Name
Address
ZIP Code
State
City
Telephone Number
I declare under penalty of perjury that I have examined this registration form, including accompanying documents, and to the best of my
knowledge and belief, the form and each document are true, correct, and complete.
Signature. ^
m
/
—
Title
" ^ ^ g g y S M f c r
Date.
If additional information is required, please refer to the Supervision of Trustees and Fundraisers for Charitable Purposes Act
(Government Code sections 12580-12599.7), the Administrative Rules and Regulations pursuant to the Act (California Code of
Regulations, Title 11, Sections 300-312.1).
If you have questions regarding registration, or need assistance, information is available on our website at
http://ag.ca.qov/charities/ or you can reach us by telephone at (916)445-2021 or fax at (916) 444-3651.
CT-1 REGISTRATION FORM (6/2007)
STATE OF CALIFORNIA
FRANCHISE TAX BOARD
PO BOX 1286
R A N C H O C O R D O V A CA 957<il-1286
In r e p l y r e f e r
755:GRP:CAM
November
ROOSEVELT
3366 PARK
SAN DIEGO
ENTITY
ID
:
21,
to
2011
IB P T S A
BLVD
CA 9 2 1 0 3 - 5 2 0 7
8050084
T h e e n t i t y i d e n t i f i c a t i o n ( I D ) n u m b e r 8 0 5 0 0 8 4 i s s h o w n in o u r r e c o r d s
a s a p a r t of a g r o u p e x e m p t i o n . T h e g r o u p e x e m p t i o n a l l o w s y o u r
entity tax-exempt status under California Revenue and Taxation Code
Section 23701d.
U s e y o u r e n t i t y ID n u m b e r w h e n y o u
Do n o t i n c l u d e y o u r p a r e n t g r o u p ' s
these documents.
Your
parent
organization
name
is:
f i l e f o r m s or s e n d o t h e r c o r r e s p o n d e n c e .
i d e n t i f i c a t i o n n a m e or n u m b e r o n
CALIFORNIA CONGRESS
AND S T U D E N T S , INC.
OF
PARENTS,
TEACHERS,
F o r m o r e i n f o r m a t i o n a b o u t f i l i n g r e q u i r e m e n t s , go to f t b . c a . g o v a n d s e a r c h
f o r e x e m p t o r g a n i z a t i o n s , or c a l l t h e E x e m p t O r g a n i z a t i o n s U n i t a t
9 1 6 . 8 4 5 . 4 1 7 1 f r o m 7 a . m . to 4 : 3 0 p . m . , w e e k d a y s , e x c e p t s t a t e h o l i d a y s .
C MARTIN
EXEMPT ORGANIZATIONS
BUSINESS ENTITIES SECTION
TELEPHONE
916.845.5145
FAX N U M B E R
916.843.0202
RTF :
Interna! Revenue Service
D e p a r t m e n t of t h e Treasury
' Districl
Direclor
P-0- Box 2 3 5 0 Los Angeles, Catif. 90053
Person to Conlact:
FELICIA C MIRAFLOR
-PTA CALIFORNIA CONGRESS OF PARENTS- , ^
.
TEACHERS & STUDENTS INC
930 GEORGIA ST
0,0,
LOS ANGELES, CA 90015-1322
Refer Reply to.
213-894-2336
E0-1102~9 2
NOV 0.5 1332
RE:
PTA CALIFORNIA CONGRESS OF PARENTS
TEACHERS & STUDENTS INC PTA-CA31
95-1683870
Gentlemen:
This is in response to your request dated October 26, 1992
regarding the above named-organization.
A review of our records indicate that this organization was
recognized to be exempt from Federal income tax under
Internal Revenue Code section 501(c)(3). Group exemption
number 0646 has been assigned to the parent organization
and its subordinates. The determination letter issued in
November 1943 continues to be in effect.
You should contact your parent organization for a copy of
their determination letter.
If you need any further assistance, please feel free to
contact our office at the above address or telephone numberThank you for your cooperation.
Sincerely,
\
Felicia C Miraflor
Disclosure Assistant
STATE
Of CALIFORNIA
franchise tax board
SACRA/MBITO, CAllfORNIA 95867
C C" D
Telephone (916) 355-0392
r t D ^ D IcJ/D
O C
1 Q 7 C
February
1976
In reply refer to
3Mf:RM:vb:g
California Congress of Parents and Teachers, Inc.
930 Georgia Street
Los Angeles, C a .
90015
Purpose:
F o m of Organisation:
Accounting Period Ending;
Organiaation Number!
Charitable & Educational
Corporation
May 31
10384if0
Based on the information submitted and provided your preaent operations continue
unchanged or confoarm to those proposed in your application, you are exempt from
state franchise or income tax under Section 23701d, Revenue and Taxation Code.
Any change in operation, character or purpose of the organization must be reported
immediately to this office so that v e m a y determine the effect on your exempt
status. A n y change of name or address also must be reported.
You are required to file Form 199 (Exempt Organization Annual Information Return)
or Form 199B (Exempt Organization A n n u a l Information Statement) on or before the
15th day of the 5th month (4-1/2 months) after the close of your accovmting period.
See annual instructions with forms for requirements.
You are not required to file state franchise .or income tax returns unless you hare
income subject to the unrelated business income tax under Section 23731 of the C o d e .
In this event, you are required to file Form 109 (Exempt Organization Business
Income Tax Return) by the 15th day of the 3rd month ( 2- 1/2 months) after the
close of your annxial accounting period.
Contributions made to you are deductible by donors a s provided by Sections 17214
through 17216.2 and 2^357 through 2^^359 of the C o d e , unless your purpose is testing for Public Safety.
If the organization is incorporating, this approval vrill expire unless incorporation
is completed with the Secretary of State within 30 days.
Exemption from federal income or other taxes and other state taxes requires separate
applications.
**ThiB letter confirms previous exempt status.
/Jim Giroud
Supervisor
Exempt Organi2;ations
cc:
cc:
FTB k?.06
Secretsu:y of State (Corp.)
Registrar of Charitable Trusts
(11-75)
TREASURY
DEPARTMENT
WASHINGTON
25
OFPICCOF
COMMiSSIONER OF INTERNAL REVEN(^
-
AOOflESS B O T - r TO
ooHM<MionEn or wwebhai, nevsKoe
XMancrcRTo
ITJPJTJI
M v i s m
\
California Oongross of Parents and Teachers, Inc.,
416 Union Bi^lding,
Second and Broadway,
San Diego 1, California.
Iflas.d^mes:
• Referenoe is made to the evidence submitted for use in determining t h e status of your local assooiatioififor Federal income
tax purposes.
In Bureau ruling dated February 26, 1945, it was held that
you are entitled to exemption from Federal income tax under the
provisions of section 101(6) of the Internal Revenue Code and
correaponding provisions of prior revenue acts as it is ^ o i m
that you are organized and operated exclusively for educational
purposes.
It is the opinion of this office, based upon the evidence
presented, that you and the local associations appearing in your
Year Book 1 9 4 3 - 1 9 4 4 , California Congress of Parents and Teachers,
Ino., are entitled to exenqjtion from Federal income tax under the
provisions of section 101(6) of the internal Raronue Code and
oorreaponding provisions of prior revenue acts, as it is shown
that you and the local associations are organised and operated
exclusively for educational purposes. Accordingly, it w i l l not
be necessary for you and such associations to file returns of
income unless there is a change in your organization, purposes or
methods of operation.
You should furnish the Bureau annually, on the calendar year
basis, lists in q.uadruplicate showing only the namss and addresses
of any new looal associations and the names and addresses of any
Icoal associations which for any reason have ceased to exist. Suoh
annual lists should b e accompanied by a statement sworn to by one
of your principal officers a s to iJhether the information heretofore
submitted b y you on which this ruling is based is applicable in all
respects to the associations appearing on the lists and should be
forwarded so as to reach this office not later than February 15 of
the following y e a r .
w>
•
/
i'"'
- 2 California Congress of Parents and Teachers, I n c .
Since any organization whioh is exempt frtai Federal incano
tax under the pro-vlaions of section 101 of t h e Internal Revenue
Code also is ejcampt from the oajjital stock t a x pursuant to the
ejcpress prorisicns of section 1201(a)(1) of the Internal Rerenue
Code, you and the local associations appearing in. your Year Book
1943-1944 will not be required to file capital stock tax returns
for future years so long as the exwaption froja inotnae tsjc is
effective.
Furthermore, under substantially identical authority contained in sections 1426 and 1607 of the Code and/or corresponding
provisions of t h e Social Security A c t , the employment taxes imposed by such statutes are not applicable t o remuneration for
services performed in your ea^loy or in the employ of such associations so long as the conditions prescribed above for retention
of an exempt status for income tax purposes are m e t .
Contributions made to you and the local associations listed
are deductible by the donors in arriving at their taxable net
income in the manner and to the extent provided b y section 23 (o)
and ( ^ of the Internal Revenue-Code and corresponding provisions
of prior revenue acte.
Bequests, legacies, devises or transfers, t o or for your ueo
or for the use of such local associations are deductible in srriving at the value of the net estate of a decedent for estate tax
purposes i n the manner and to the extent provided by sectians 812(d)
and 861(a)(5) of the Code and/or corresponding provisions of prior
revenue acts. Gifts of property to you or them are deductible in
computing net gifts for gift tax purposes in the manner and to the
extent provided in section 1004(a)(2)(B) and l604(b)(2) and (3) of
the Code and/or corresponding previsions of prior revenue acts.
The collector of internal revenue at Los Angeles, California,
is being advised of this action.
3y direction of the Commissioner.
Respectfully,