[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304900-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-304900-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","southwestern-foundation-irs-exemption-determination-letter-form-990-requirements","Southwestern Foundation - IRS Exemption Determination Letter - Form 990 Requirements","","Letter addresses a charitable organization’s recognition of exemption from Federal income tax under Internal Revenue Code section 501(a) as an organization described in section 501(c)(3), and explains it is not a private foundation under section 509(a)(3). It outlines impacts of changes in support, purposes, and operations, and requests updates for organizational documents, bylaws, and name or address. The notice covers payroll taxes, excise tax scope, donor deduction rules under section 170, substantiation, public disclosure guidance, and instructions for Form 990 filing timing, penalties, and when Form 990-T is required for unrelated business income.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/southwestern-foundation-irs-exemption-determination-letter-form-990-requirements/304900/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/southwestern-foundation-irs-exemption-determination-letter-form-990-requirements/304900.png","ImageObject",442,249,{"name":42,"@type":43},"Ivy","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What exemption status does the IRS letter grant to Southwestern Foundation?","Question",{"text":62,"@type":63},"The IRS determines the organization is exempt from Federal income tax under section 501(a) as described in section 501(c)(3). It also states the organization is not a private foundation under section 509(a)(3).","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What changes must be reported to the IRS to maintain exempt and foundation status?",{"text":67,"@type":63},"If sources of support, purposes, character, or method of operation change, the IRS should be notified. The letter also requests sending copies of amended organizational documents or bylaws, and informing the IRS of name or address changes.",{"name":69,"@type":60,"acceptedAnswer":70},"When is Form 990 required and what are the filing deadlines and penalties?",{"text":71,"@type":63},"The letter explains Form 990 is required only if gross receipts each year normally exceed $25,000, and filing is required even if a package is received by mail. If required, Form 990 must be filed by the 15th day of the fifth month after the end of the annual accounting period; a $10 per day penalty applies for late filing under stated limits.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},304900,1790296640,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":115,"slug":116},18,30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":120,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":26},549758252649,"https://ap-avatar.wpscdn.com/avatar/8000253669c5317157?_k=1778319167496531819","INTERNAL REVENUE SERVICEDISTRICT DIRECTOR1100 COMMERCE STREETDALLAS,TX 75242-0000  \nDateiY 12195  \nSOUTHWESTERN FOUNDATION1001 EAST UNIVERSITY AVENUEGEORGETOWN,TX 78626  \nDear Applicant:  \nEmployer I dentification Number:74-2736740Case Number:755058025Contact Person:ANNETTE SMITH  \nContact Telephone Number:(214)767-6023Accounting Period Ending:December 31Form 990 Required:Yes  \nAddendum Applies:No  \nBased on information supplied,and assuming your operations wil¹be asstated in your application for recognition of exemption,we have determinedyou are exempt from Federal income tax under section 501(a)of the InternalRevenue Code as an organization described in section 501(c)(3).  \nWe have further determined that you are not a private foundation withinthe meaning of section 509(a)of the Code,because you are an organizationdescribed in section 509(a)(3).  \nIf your sources of support,or your purposes,character,or method ofoperation change,please let us know so we can consider the effect of thechange on your exempt status and foundation status.  In the case of an amend-ment to your organizational document or by1aws,please send us a copy of theamended document or bylaws.  A1so,you shou1d inform us of a11 changes in yourname or address.  \nAs of January 1,1984,you are liable for taxes under the FederalInsurance Contributions Act(social security taxes)on remuneration of $100or more you pay to each of your employees during a calendar year.  You arenot liable for the tax imposed under the Federal Unemployment Tax Act(FUTA).  \nSince you are not a private foundation,you are not subject to the excisetaxes under Chapter 42 of the Code.  However,you are not automatica11y exemptfrom other Federal excise taxes.  If you have any questions about excise,employment,or other Federal taxes,please let us know.  \nDonors may deduct contributions to you as provided in section 170 of theCode.  Bequests,legacies,devises,transfers,or gifts to you or for your useare deductible for Federal estate and gift tax purposes,if they meet theapplicable provisions of Code sections 2055,2106,and 2522.  \nContribution deductions are allowable to donors on1y to the extent thattheir contributions are gifts,with no consideration received.  Ticket pur-chases and similar payments in conjunction with fundraising events may notnecessarily qua1ify as deductible contributions,depending on the circum-stances.  See Revenue Ruling 67-246,published in Cumu1ative Bu1letin 1967-2,  \n# SOUTHWESTERN FOUNDATION\n\non page 104,which sets forth guidelines regarding the deduct ibility,as chari-table contributions,of payments made by taxpayers for admission to or otherparticipation in fundraising activities for charity.  \nIn the heading of this letter we have indicated whether you must file Form990,Return of Organizat ion Exempt From Income Tax.If Yes is indicated,youare required to file Form 990 on1y if your gross receipts each year are  \nnormally more than $25,000.However,if you receive a Form 990 package in themai1,please file the return even if you do not exceed the gross receipts test.If you are not required to file,simp1y attach the 1abel provided,check thebox in the heading to indicate that your annual gross receipts are norma¹1y$25,000 or less,and sign the return.  \nIf a return is required,it must be filed by the 15th day of the fifthmonth after the end of your annual accounting period.A penaity of $10 a dayis charged when a return is filed late,unless there is reasonable cause forthe delay.However,the maximum penaity charged cannot exceed $5,000 or 5 per-cent of your gross receipts for the year,whichever is 1ess.This penalty mayalso be charged if a return is not complete,so please be sure your return iscomplete before you file it.  \nYou are not required to file Federal income tax returns unless you aresubject 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 Form990-T,Exempt organization Business Incom","cbCaij42dNoHvIrU","https://ap.wps.com/l/cbCaij42dNoHvIrU","pdf",325168,"English","# Southwestern Foundation\n## Exemption status under section 501(c)(3)\n## Conditions for maintaining exempt and foundation status\n## Tax implications and donor deductibility rules\n## Form 990 filing requirements and penalties\n## Unrelated business income and Form 990-T\n## Substantiation and disclosure provisions after December 31, 1993","[{\"question\":\"What exemption status does the IRS letter grant to Southwestern Foundation?\",\"answer\":\"The IRS determines the organization is exempt from Federal income tax under section 501(a) as described in section 501(c)(3). It also states the organization is not a private foundation under section 509(a)(3).\"},{\"question\":\"What changes must be reported to the IRS to maintain exempt and foundation status?\",\"answer\":\"If sources of support, purposes, character, or method of operation change, the IRS should be notified. The letter also requests sending copies of amended organizational documents or bylaws, and informing the IRS of name or address changes.\"},{\"question\":\"When is Form 990 required and what are the filing deadlines and penalties?\",\"answer\":\"The letter explains Form 990 is required only if gross receipts each year normally exceed $25,000, and filing is required even if a package is received by mail. If required, Form 990 must be filed by the 15th day of the fifth month after the end of the annual accounting period; a $10 per day penalty applies for late filing under stated limits.\"}]","Southwestern Foundation - IRS Exemption Determination Letter - Form 990 Requirements | PDF",1789819263]