THE CHICAGO LITERARY CLUB
I.R.S. TAX LETTER
Internal Revenue Service Department of the Treasury
Person to contact: EO:TPA
Telephone Number: 1-800-829-1040
CHICAGO LITERARY CLUB
C/O JOHN NOTZ, JR.
P.O. BOX 350 Refer Reply to: 94-2377
KENILWORTH, ILLINOIS 60043-0350
Date: July 12, 1994
RE: EXEMPT STATUS
This is in response to the letter, dated June 28, 1994, regarding your status as an
organization exempt from Federal income tax.
Our records indicate that a ruling letter was issued in December 1944, granting your
organization an exemption from Federal income tax under the provisions of Section 501(c)(3)
of the Internal Revenue Code of 1954. Our records also indicate that your organization is not
a private foundation but one that is described in Section 509(a)(1) & 170(b)(1)(A)(vi) of the
Internal Revenue Code.
Contributions made to you are deductible by donors in computing their taxable income in the
manner and to the extent provided in Section 170 of the Internal Revenue Code.
If your gross receipts each year are normally $25,000 or more, you are required to file Form
990, Return of Organizations Exempt from Income tax by the fifteenth day of the fifth month
after the end of your annual accounting period.
You are 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 F-990-T.
If any questions arises with respect to your status for Federal income tax purposes, you may
use this letter as evidence of your exemption.
This is an advisory letter.
/s Marilyn W. Day
Marilyn W. Day
Return to Main Menu