HEARD IRS LETTER OF DETERMINATION.PDF

• Interiial Revenue Service Department of the Treasury
P. 0. Box 2508
Cincinnati, OH 45201
Date: July 22, 2003 Person to Contact:
Alvin Gadd 31-07339
Customer Service Representative
Heard Museum Toll Free Telephone Number:
2301 N. Central Ave. 600 sm. to 410 pn, EST
Phoenix, AZ. 85004 677-829•5500
Fax Number:
513-263-3756
Federal Identification Number:
86-0107517
Dear Sir or Madam:
This is in response to correspondence dated June 24, 2003, regarding your organization's tax exempt status.
In January 1936, we issued a determination letter that recognized your organization as exempt from federal
Income tax. Our records indicate that your organization is currently exempt under section 501(c)(3) of the
Internal Revenue Code.
Based on information subsequently submitted, we classified your organization as one that is not a private
foundation within the meaning of se-ction 509(a) of the Code because it Is an organization described In
sections 509(aX1) and 170(b)(1XAXv1).
This classification was based on the assumption that your organization's operations would continua as stated
In the application. If your organization's sources of support, or its chan3cter, method of operations, or
purposes have changed, please let us know so we can consider the effect of the change on the exempt status
and foundation status of your organization.
Your organization is required to file Form 990, Return of Organization Exempt from Income Tax, only if its
gross receipts each year are normally more than $25,000. If a return is required, it must be filed by the 15th
day of the fifth month after the end of the organization's annual accounting period. The law Imposes a penalty
of $20 a day, up to a maximum of $10,000, when a return is flied late, unless there is reasonable cause for the
delay.
All exempt organizations (unless specifically excluded) are liable for taxes under the Federal insurance
Contributions Act (social security taxes) on remuneration of $100 or more paid to each employee during a
calendar year. Your organization is not liable for the tax imposed under the Federal Unemployment Tex Act
(FUTA).
Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the
Code. However, these organizations ere not automatically exempt from other federal excise taxes.
Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests,
legacies, devises, transfers, or gifts to your organization or for its use are deductible for federal estate end gift
tax purposes If they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.

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Heard Museum
86-0107517
Your organization Is not required to file federal income tax returns unless it is subject to the tax on unrelated
business income under section 511 of the Code. If your organization is subject to this tax, It must file an
Income tax return on the Form 990-T, Exempt Organization Business income Tax Returm in this letter, we are
not determining whether any of your organization's present or proposed activities are unrelated trade or
business as defined in section 513 of the Code.
Section 6104 or the internal Revenue Code requires you to make your organizationis annual return available
for public inspection without charge for three years after the due date of the return. The law also requires
organizations that received recognidon of exemption on July 15, 1987, or later, to make available for public
Inspection a copy of the exemption application, any supporting documents and the exemption letter to any
individual who requests such documents in person or in writing. Organizations that received recognition of
exemption before July 16, 1987, and had a copy of their exemption application on July 15, 1987, are also
required to make available for public inspection a copy of the exemption application, any supporting
documents and the exemption letter to any Individual who requests such documents in person or in writing.
For additional information on disclosure requirements, please refer to Internal Revenue Bulletin 1999 - 17.
Bemuse this letter could help resolve any questions about your organization's exempt status and foundation
status, you should keep it with the organization's permanent records.
If you have any questions, please call us at the telephone number shown in the heading of this letter.
This letter affirms your organization's exempt status.
Sincerely.
John E. Ftioketts, Director, TE/GE
Customer Account Services