GOVERNANCE 1970-1972 Tax-exempt Status 501c3

Pine Mountain Settlement School
Series 03: Governance

GOVERNANCE Tax-Exempt Status 501c3

TAGS: Tax-exempt status 501c3, Internal Revenue Service forms, IRS classifications, annual reports of corporations, IRS confirmations

TRANSCRIPTION: GOVERNANCE Tax-Exempt Status 501c3

1970 Tax-Exempt Status 501c3

[IMAGE NOT DISPLAYED] Double photocopy of a U.S. Government form with typewritten entries.

[Notation, upper left: “ORIGINAL”]

Department of the Treasury
Internal Revenue Service
Washington, DC 20224

Date: 12-24-70        In reply refer to: [no entry]

PINE MOUNTAIN SETTLEMENT SCHOOL INC
PINE MOUNTAIN, KY 40864

Gentlemen:

Based on the information you recently submitted, we have classified you as an organization that is not a private foundation as defined in section 509(a) of the Internal Revenue Code.

Your classification is based on the assumption that your operations will be as stated in your notification. Any changes in your purposes, character, or method of operation must be reported to your District Director so he may consider the effect on your status.

Sincerely yours,
[signed] J. A. Teslesu[?]
Chief, Rulings Section
Exempt Organizations Branch

FORM M-0714 (8-70) (CONTINUOUS)

1971 Tax-Exempt Status 501c3

[1971_501_C3_001.jpg] Double photocopy of a U.S. Government form with typewritten entries.

[Notation, upper left: “ORIGINAL”]

Department of the Treasury
Internal Revenue Service
Washington, DC 20224

Date: JUN 8 1971 In reply refer to: [no entry]

Pine Mountain Settlement School, Inc.
Pine Mountain, KY 40864

Gentlemen:
On the basis of your statement and the information recently submitted regarding the admissions policy of your institution, and the publicizing thereof, and with the understanding that such policies will remain in effect, we confirm the exempt status of your institution under Internal Revenue Code, Section 501(a), as an organization described in Section 501(c)(3).

This confirmation does not preclude a reevaluation of your admissions policy at a later date. It also does not preclude an examination of the operations of your institution to determine if the policy as described in your statement is being implemented.
Very truly yours,
[signed] Paul A. Schuster
District Director

Form L-342 (11-70)

1972 Tax-Exempt Status – 501c3

[1972_501_C3_001.jpg] Double photocopy of a U.S. Government form with typewritten entries.

[Notation, upper left: “ORIGINAL”]

Address any reply to: P.O. Box 476, Cincinnati, Ohio 45201
Department of the Treasury
District Director
Internal Revenue Service
Date: NOV 3 1972 — In reply refer to: L-251 Code 430

Pine Mountain Settlement School, Inc.
Pine Mountain, Kentucky 40202

Year(s) Activities Examined: 6-30-69 & 6-30-70
Years(s) Form 990-T Examined: None

Gentlemen:
After reviewing your activities and examining your financial records for the above year(s), we find that your Federal tax-exempt status continues. The return(s) for the year(s) indicated are accepted as filed.

Thank you for your cooperation.
Sincerely yours,
District Director

Annual Return Required: Form 880-A or 990-A(sf)
bs Form L-251 (4-69)

1974 Burton Rogers’ Letter of Inquiry

[1970_501_C3_002.jpg] Carbon copy of a typewritten letter.

April 3, 1974

Secretary of State
Commonwealth of Kentucky
Frankfort, Kentucky 40601

Dear Sir:

Re: Annual Report of Corporations
We need to ask you to furnish us with the form for statement of change of registered agent, according to Instruction No. 5 on your Annual Report form.

We believe that our institution is a domestic non-stock corporation. We would appreciate your confirmation, or your correction, on this point.

We discover evidence that we may have failed to file our Annual Report of Corporations for 1973, last year. At that time a very gradual change in registered agent was developing and we thought it wise to hold our report until the required date for filing. Then we apparently overlooked the filing.

If we did not file our Annual Report for 1973, should we do so now, along with our Annual Report for 1974, so that our annual verification is recorded without any gap?

In this case, should we send the filing fee for both years?

Sincerely,
[signed] Burton Rogers
Director Emeritus

See Also: GOVERNANCE