HomeMy WebLinkAboutTax ExemptfAIRSDepartment of the Treastiry
Internal Revenue Service
KCSC
Kansas City MO 64999
a
Dear Taxpayer.
a
In reply refer to. 3552740170
Sep. 20, 2024 LTR 4076C 0
39-6005563 000000 00
00021342
BODC : TE
We received your request dated Sep. 13, 2024Y asking about your
federal tax status. Our records don't specify your federal tax status.
The following information about the tax treatment of state and local
governments and affiliated organizations may help you.
V
MEW-11M a-l-KIMI
In general, an instrumentality is an entity separate from, but
affiliated withp a state or local government), and lacking any
sovereign powers. Instrumentalities generally are subject to federal
income tax. Howevery they may be recognized as tax-exempt under IRC
Section 501(a) as organizations described in IRC Section 501(c)p
including IRC Section 50 1 (c) (3) In addition p the income of a state or
local government instrumentality may be excluded from gross income if
it meets the requirements of IRC Section 115(l).
ENTITIES MEETING THE REQUIREMENTS OF IRC SECTION
An entity that is not a governmental unit but that performs an
essential governmental function may qualify for an income exclusion
under IRC Section 115(l). If the entity's income (1) is derived from a
3552740170
Sep. 20o 2024 LTR 40-16C 0
39-6005563 000000 00
00021343
CITY OF OSHKOSH
OFFICE OF COMPTROLLER
215 CHURCH AVE
OSHKOSH WI 54901-4747
public utility or the exercise of an essential governmental fonctionp
and (2) accrues to a statey a political subdivision of a statep or the
District of Columbia, it may be excluded from gross income. Charitable
contributions to these entities may not be tax deductible to the
donors.
�WM
To receive a ruling on its status as a political subdivision or
instrumentality of a government, or on whether its income is excluded
from gross income under IRC Section 115(l), a governmental unit or
affiliated organization may request a letter ruling by following the
procedures in Revenue Procedure (Rev. Proc.) 2019-1 or its annual
successor. There is a fee associated with obtaining a letter ruling.
TAX-EXEMPT CHARITABLE ORGANIZATIONS
ADDITIONAL INFORMATION
3552740170
Sep. 20, 2024 LTR 4076C 0
39-6005563 000000 00
00021344
CITY OF OSHKOSH
0-5
OFFICE OF COMPTROLLER
215 CHURCH AVE
OSHKOSH WI 54901-4747
You can get the forms or publications mentioned in this letter from
015447 our website www.irs,gov/forms-instructions or by calling 800-TAX-FORM
(800-829-3676)"
If you have questionsy you can call the contact person shown above
between 8 a.m. and 5 p.m., local time, Monday through Friday (Alaska
and Hawaii follow Pacific time)*
Keep a copy of this letter for your records.
Sincerely yours,
{`yid. �hla,n�
Ms. Hanks
Operations Manager - AMP03
015447
Department of the Treasury
InteralRevenue Service
KCSC
Kansas City MO 64999
015447.612829.250754.19919 1 AB 0.593 692
CITY OF OSHKOSH
OFFICE OF COMPTROLLER
215 CHURCH AVE
OSHKOSH WI 54901-4747
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he IRS address must appear in the window.
3552740170
KANSAS CITY MO 64999-0202
Use for payments
Letter Number -0 LTR4076C
Letter
Tax Period 000000
1111111111111111111111
*****5563
CITY OF OSHKOSH
OFFICE OF COMPTROLLER
215 CHURCH AVE
OSHKOSH WI 54901-4747