Interal Revenue Service Designation of Five Flags Center Fund_01.21.19721
7401
7 N9th. DurSW Oorn StAChlc�o:Ili.Ds6 60i?
11 walnut St., Dw Moines two 50
309
4- 65 Sand Aw. N., Fargo, W. Del4 5s102
6 Fedeul lulld,ng snd U. 5. courthouse
g S1Fii.WifeconflnAw. 516RoaertSt.Sl.Peul Minn. 55101
7Msis5��10Y ! 3i5W.AdsmfSt,Springfeld,IIL 62701
5thf2dDQQ4StL.Omaa
IS,Le110
AAdrng arty rely to DISTRICT DIRECTOR at DINC! No. Z
Gentlemen:
peparttment of trhe Treasury
oag-�q(?W PaPoM@9'
Internal Revenue Service
Dots: .ItNN 2 1 I I F•1•a.aa•vD3 In reply refer to: —
D Dubuque Five Flags Center Fund
607 Fischer Building
Dubuque, Iowa 52001
1. R. Code: Section 501(c): ( 4 )
Address Inquiries and File Returns with District
Director of internal Revenue: St. Louis. Missouri
a Accounting Period Ending: December 31
F
as
On the basis of yu
our stated purposes and the cder;tandinr that gaur operations will continue application, we have concluded
evidenced to date or will conform to those proposed in your ruling
that you are exempt from Federal income tax under !:,e provi=ions of the Internal Revenue Code
section indicated above. Any changes in operations from those described, or in your character or
purposes, must be reported immediately to your District Director for consideration of their effect
upon your exempt status. You must also report any change in your name or address.
You are not required to file Federal income tax return:• so tong as you retain an exempt status,
in unless
hich even you la e required to file ect to the tax on eFora, 990 T.reicitei ( ,{ou are requir d to filby e an information return,
Form 990, annually on or before the 15th day of 'he Wth month after the close of your annual
accounting period indicated above.
You are liable for the taxes imposed under !lie Federal in=.;rcnce Contributions Act (social security
taxes); and for the tax imposed under the Fe ter ii Unen.pl :y'rent Tax Act if you have four or more
individuals in your employ.
Any questions c6ncerning excise, employment or otter I e:ie-al taxes should be submitted to tkW
gbbmt the nearest Internal Revenue Service office in your District.
This is a determination letter.
Contributions made to you by individuals are deductible by the donors but
st only if to be used exclusively for the charitable purposes specified in
section 17O(c)(2) of the Code.
"e!y truly your_,
District Director
FORM L•179 (REV. 6.66)