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TAX-EXEMPT STATUS <br />Department of the TreasuryInternal Revenue Service <br />IU: <br />Oui'.ori cjv U'tuucc cwntributiu.n tu yuu <br />* Tti> laaeaci of she UnivarsUy <br />al Ciliforaie <br />c/o The Office of che General <br />Couaeel <br />390 Volvareicy Kall <br />2200 Onivariicy Aveaoe <br />■arlcaUy. CA 34 720 <br />O'Sincl <br />□ iracisr <br />orgjoiiaclja'» exeopc <br />is itill in efface, <br />lecter. <br />ftaquesc for Contlrsacion of Ltnapc <br />Scacua under Section 501(c)(3) of <br />the Incarnal Pavenua Ceca of I95t <br />4J0 Goicon Gets Ave. <br />San Frannies. CalH. 9a<02 <br />Person io Comeci. <br />Dealt Officer <br />Telaohone Humeer <br />(415) 354-5353 <br />Retar Rooty to: <br />EP/EO;l <br />Date <br />3 SEP 1952 <br />i at prvvtUud in section 170 ui the <br />Internal iievanuc Coda ui HU (fornerly section 23(u) of ;Uu l.ntccnal <br />A daceraiaatioa or ruliaj letter issued to an orjaaiaation jraatinj <br />exeapcion under Cne Internal Revenue Code of 135« or under a prior or <br />subsequent 3avenue Act reaains in efface until except status has been <br />taruinated, revoked or codified. <br />Dear'Ketenes: <br />This is in reference to your letter at July 13, 1932 requestinf conf 1 rxaf.on <br />of the exespe status of The Kajents of the University at California under <br />section 501(c)(3) of the Internal Revenue Code of 1954. <br />Sf? io <br />Eucausu section 501(c)(3) at the Internal Revenue Code u( 195- was derived <br />frui> and continues, without substautivu change, the lansuaje of section <br />Ul(i) ci the Revenue Act of 1924 ("1929 Cade") and because our Utter of <br />Sepccaoer 14, 1929 is still in affect, it appears that you and yuur <br />conscscuent units are entitled to exemption as an or;aaixation doser ibea <br />in section 301(e)(3) of the 1934 Cods. <br />Out records indicate that you are the resularly constituted state university <br />of tne State at California originally created by a state legislature act of <br />1363; chat you are aa;a.-ed in educational activities; Chat you: incoaa is <br />derived free investnonts. eodovoniics, tuition, and mscellar-eous sources; <br />and that your incvcM is used in furtherance of your educational activities. <br />In addition, Lt appears from our records (including the information subsetted <br />with your letter of July 13, 1932). Chat Chore has been no chance in your <br />Accordingly, our letter of Sepceabor 14, 1939 <br />This letter dees not constitute a no change exaciLaaCion <br />In our letter of Scptenber 14 , 1939, Coda 1T:F:T;1 CQ, it was held that <br />you were entitled co exeoption under the provisions of section 101(6) of <br />ths Revenue Act of 1935.