EFTA00605144.pdf

INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY DISTRICT DIRECTOR P. O. BOX 2508 CINCINNATI, OI( 45201 Employer Identification Number: Date: APR 2 9 1999 DLN: THE KUHN FAMILY FOUNDATION Contact Person: C/O GENEVA COMPANIES ANDREA SPECK IDS Contact Telephone Number: Accounting Period Ending: December 31 Addendum Applies: No Dear Applicant: Rased on information you supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from federal income tax under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3). We also determined that you are a private foundation within the meaning of section 509(a) of the Code. Based on the information you submitted with your application, we have determined that you are likely to qualify as a private operating foundation described in section 4942(j)(3) of the Code. Accordingly, you are treated as a private operating foundation for your first year of exempt status. After that, you will be treated as a private operating foundation as long as you continue to meet the requirements of section 4942(j)(3). If you change your sources of support, your purposes, character, or method of operation, please let us know so we can consider the effect of the change on your exempt status and foundation status. If you amend your organizational document or bylaws, please send us a copy of the amended document or bylaws. Also, let us know any changes in your name or address. As of January 1, 1984, you are liable for social security taxes under the Federal Insurance Contributions Act on amounts of $100 or more you pay to each of your employees during a calendar year. You are not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA). However, since you are a private foundation, you are subject to excise taxes under Chapter 42 of the Code. You also may be subject to other Federal excise taxes. If you have any questions about excise, employment, or other Federal taxes, please let us know. Donors may deduct contributions to you as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code. Donors may deduct contributions only to the extent their contributions are gifts, with no consideration received. Ticket purchases and similar payments in conjunction with fundraising events may not necessarily qualify as deduct- ible contributions, depending on the circumstances. See Publication 1391, which sets forth guidelines on when payments made by taxpayers for admission Letter 1075 (DO/CG) EFTA00605144 THE KUHN FAMILY FOUNDATION to, or other participation in fundraising activities for charity are deductible as charitable contributions. You are required to file Form 990-PP, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation. Form 990-PF must be filed by the 15th day of the fifth month after the end of your annual account- ing period. A penalty of S20 a day is charged when a return is filed late, unless there is reasonable cause for the delay. However, the maximum penalty charged cannot exceed $10,000 or 5 percent of your gross receipts for the year, whichever is less. For organizations with gross receipts exceeding 61,000,000 in any year, the penalty is $100 per day per return unless there is reasonable cause for the delay. The maximum penalty for an organization with gross receipts exceeding 81,000,000 shall not exceed 350,000. This penalty may also be charged if a return is not complete, so please be sure your return is complete before you file it. You aro not required to file federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code. If you are subject to this tax, you must file an income tax return on Form 990-T, Exempt Organization Business Income Tax Return. In this letter we are not determining whether any of your present or proposed activities are unrelated trade or business as defined in section 513 of the Code. You aro required to make your annual return available for public inspection within 180 days after the date of publication of its availability, and you must publish the notice of availability no later than the date required for filing the return. You are also required to make available a copy of your exemption application, any supporting documents, and this exemption letter. Failure to make these documents available for public inspection may subject you to a penalty of $20 per day for each day there is a failure to comply (up to a maximum of $10,000 in the case of an annual return). You need an employer identification number even if you have no employees. If you did not enter an employer identification number on your application, we will assign a number to you and lot you know. Please use that number on all returns you file and in all correspondence with the Internal Revenue Service. In accordance with section 508(a) of the Internal Revenue Code, the effective date of this determination letter is December 26, 1997. This determination is based on evidence that your funds are dedicated to tho purposes listed in section 501(c)(3) of the Code. To assure your continued exemption, you should keep records to show that funds are spent only for those purposes. If you distribute funds to other organizations, your records should show whether they are exempt under section 501(c)(3). In cases where the recipient organization is not exempt under section 501(c)(3), you must have evidence that the funds will remain dedicated to the required purposes and that the recipient will use the funds for those purposes. Letter 1075 (DO/CG) EFTA00605145 nrc: KUHN FAMILY FOUNDATION If you distribute funds to individuals, you should keep case histories showing the recipients' names, addresses, purposes of awards, manner of selec tion, and relationship (if any) to members, - officers, trustees or donors of funds to you, so that you can substantiate upon request by the Internal Revenue Service any and all distributions you made to individuals. (Revenue Ruling 56-304, C.D. 1956-2, page 306.) If we have indicated in the heading of this letter that an addendum applies, the addendum enclosed is an integ ral part of this letter. Because this letter could help resolve any questions about your exempt status and private foundation status, you shoul d keep it for your records. ➢7e have sent a copy of this letter to your representative at indicated in your power of attorney. if you have any questions, please contact the person whose name and telephone number are shown in the headi ng of this letter. Sincerely yours, Lvtte:: 1075 (DO/CG) EFTA00605146  1105 1 6320 END0IZSED - IS TUE OF; ;CF - sEcnr.. , • CF ST AL:;" CERTIFICATE OF AMENDMENT JUN -5 2090 OF TIM tilt J9kt5. SZCRETt.CY OF Sideli: ARTICLES OF INCORPORATION OF THE KUHN FAMILY FOUNDATION The under-sip-led, Dr. Robert L. Kuhn and Daniella R. Kuhn, hereby certify that: ONE: They arc duly elected and acting President and Secretary, respectively, of The Kuhn Family Foundation, a California corporation (the "Corporation'). TWO: The Articles of Incorporation of the Corporation shall be amended as follows: Article I of the Articles of Incorporation is hereby deleted in its entirety and replaced with the following: "The name of the Corporation shall be: THE KUHN FOUNDATION" THREE: The foregoing amendment has been approved by the Board of Directors of said Corporation. FOUR: The Corporation has no members. We further declare under penalty of perjury under the laws of the State of California that the matters set forth in this certificate are true and correct of our own knowledge. IN WITNESS WHEREOF, the undersigned have executed this Certificate of Amendment on May, , 2000. OAC 219412-1.0215144.0013 EFTA00605147  A0546320 •r 4.1 SECRETARY OF STATE I, BILL JONES, Secretary of State of the State of California, hereby certify: • That the attached transcript of I__ page(s) has been compared with the record on file in this office, of which it purports to be a copy, and that it is full, true and correct. IN WITNESS WHEREOF, 1 execute this certificate and affix the Great Seal of the State of California this day of JUN - 9 70N _ Secretary of State :Ioutinlo Farm C.L• , 0, {, ov. anal EFTA00605148