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1 <br />TAX-EXEMPT STATUS <br />Th4 Rajanci of ch« Univatiicy at Califocaia <br />If you h*v« «ny qua at ions, pla <br />Diacricc Dittccor <br />tacauaa this latest could ha Ip resolve aay questions about your eaespt <br />status, you should keep it Ln your paraaaenc rscords- <br />Siacsrsly, <br />.1 <br />■ -• * lass contact the parson whose naze and <br />telephone are shown in Che heading of chia lectar. <br />Tou arc not required co file Federal income cax returns unless you are <br />subject co the tax on unrelated business income under sectian 511 at Cha <br />If you ere subject to this tax, you must file an inccn cax return <br />This office has not been asked to consider and therefore, <br />are not deccrniniug whether any of your present or <br />business as defined in section <br />Code. <br />on Fota 990-T. <br />io Chis letter, we <br />proposed activities are unrelated trade or <br />513 of the Internal he venue Code of 1951. <br />Tou, are not required tn file Fora 990, Saturn of Orgsnitacioa Exempt ft on <br />Income Tax, because you are a State institution, the incoae of which is <br />excluded froa gross income under seccioo 115(a) of the Inceraal ha venue <br />Coda of 1954. <br />He venue Code of 1938). Bequests, legacies, devises, transfers, or gifts <br />co you or for your use are deductible for Federal estace and gife tax <br />purposes as provided in the applicable provisions of sections 2055, 2106, <br />and 2521 of the Internal Bavnoua Code of 1954.