HomeMy WebLinkAboutTax Exempt StatusShelley Bellm
From: Lynne Campbell
Sent: Wednesday, December 04, 2013 9:26 AM
To: Judy Camp; Shelley Bellm; Martin Haeberle
Cc: Carolyn Godfrey; David Rhoades
Subject: RE: Vail Valley Foundation Exemption from Construction Use Tax
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From: Judy Camp
Sent: Wednesday, December 04, 2013 8:57 AM
To: Lynne Campbell; Shelley Bellm; Martin Haeberle
Cc: Stan Zemler; Matt Mire Contact; Tammy Nagel; George Ruther; Sally Lorton; Gary Hartley; Kathleen Halloran
Subject: Vail Valley Foundation Exemption from Construction Use Tax
As discussed yesterday, Matt and I have determined the VVF is an exempt organization as defined in the
construction use tax ordinance as follows:
From the Town Code
2 -8 -5: EXEMPTIONS:
The following are exempt from the use tax imposed by this chapter, provided that the list of exemptions cannot
be increased by implication or similarity, and the burden of proof is upon the taxpayer to establish an
exemption:
C. The use or consumption of construction and building materials by the federal government, the state or its
institutions or political subdivisions in their governmental capacities, or by religious or charitable corporations
in the conduct of their regular religious or charitable functions;
Vail Valley Foundation
On December 3, 2013, the Vail Valley Foundation requested exemption from the town's construction use tax
and submitted the following documentation of their status as a charitable organization: IRS determination letter
confirming 501 ( c ) ( 03 ) status and Colorado state tax exemption certificate.
The request was reviewed by Town Attorney Matt Mire and Finance Director Judy Camp who determined the
Vail Valley Foundation is exempt from the construction use tax based on the exemption cited above.
The IRS determination letter and Colorado exemption certificate are attached for your files. Please use this as
your authorization to not charge construction use tax on building permits issued to the Vail Valley Foundation.
Judy G. Camp, CPA
Finance Director
Chief Administrative Officer
970.479.2119
vailgov.com
twitter.com /vailgov
IQ IRS Department of the Treasury
Internal Revenue Service
In reply refer to: 0248222395
CINCINNATI OH 45999 -0038 Dec. 02, 2013 LTR 4168C 0
74- 2215035 000000 00
00020145
BODC: TE
VAIL VALLEY FOUNDATION INC
PO BOX 309
VAIL CO 81658
ti-
021027
Employer Identification Number: 74- 2215035
Person to Contact: MISS CONVERSE
Toll Free Telephone Number: 1- 877 - 829 -5500
Dear Taxpayer:
This is in response to your Nov. 20, 2013, request for information
regarding your tax - exempt status.
Our records indicate that you were recognized as exempt under
section 501(c)(03) of the Internal Revenue Code in a determination
letter issued in March 1982.
Our records also indicate that you are not a private foundation within
the meaning of section 509(a) of the Code because you are described in
section 509(a)(2).
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.
Please refer to our website www.irs.gov /eo for information regarding
filing requirements. Specifically, section 6033(j) of the Code
provides that failure to file an annual information return for three
consecutive years results in revocation of tax - exempt status as of
the filing due date of the third return for organizations required to
file. We will publish a list of organizations whose tax - exempt
status was revoked under section 6033(j) of the Code on our website
beginning in early 2011.
0248222395
Dec. 02, 2013 LTR 4168C 0
74- 2215035 000000 00
00020146
VAIL VALLEY FOUNDATION INC
PO BOX 309
VAIL CO 81658
If you have any questions, please call us at the telephone number
shown in the heading of this letter.
Sincerely yours,
Richard McKee, Department Manager
Accounts Management Operations
COLORADO DEPARTMENT OF REVENUE /D/ %� ✓ 1 /! ✓arrr?rrer ruoxir Nraa7ilY Htularf' Kg r
DENVER CO 80281 -0013 '1 ,,;'!r' I ✓i�� ON L Y
CERTIFICATE OF EXEMPTION FOR�COLORADO STOAT ✓SS�Ur,��✓
USE ACCOUNT NUMBER LiAb
THIS LICENSE IS for all references
NOT TRANSFERABLE 98-06167-0000 44 003
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VAIL CO 81658 -0309 °
Executive Director
Department of Revenue
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