Fee Exempt Document

0176-EX-RR-2015 Text Documents

Regents of the University of California

2015-04-14ELS_161173

mAR—10—2004 15: 38 510 987 og12 + + se —%¢ imNernal Atvenue y\ * n L * \ — 510 987 Go12 P.02 »+ District 450 Goiden Gate Ave. Director San Francgisco, Catif, 94102 Person to Contact: » The Regeats of the University Desk Officer of California Telephone Number: ec/lo ‘the Office of the General (415) 556—5%153 Counsel Refter Reply to: 590 University Hall EP/EO:L 2200 University Avenue .. Date: Berkeley, CA 94 7 29 — 8 SCP r 1982 Re: Request for Confirmation of Exempt Status under Section 501(c)(3) of the Internal Revenue Code of 1954 DBear Regents: This is in reference to your letter of July 13, 1982 requesting confirmation of the exempt status of The Regents of the University of California under section 501(c)(3) of the Internal Revenuse Code of 1954. In our letter of September 14, 1939, Code IT:P:T:Ll CQ, it was held that you were entitled to exemption under the provisions of section 101(6) of the Revenue Act of 1938. A determination or ruling letter issued to an organization granting exemption under the Incternal Revenue Code of 1954 or under a prior or subsequent Revenue Act remains in effect until exempt status has been _terminated, revoked or modified. Our records indicate that you are the regularly constituted state university of the State of California originally created by a state legislature act of 1868 ; that you are engaged in educational activities; that your income is deyrived from investments, endowments, tuition, and miscellancous sources; and that your income is used in furtheranmce of your educational activities. In addition, it appears from our records (,acludxng the. iaformation submitted with your letter of July 13, 1982), that there has been no, change in your organization‘s exempt status. Accordingly, our letter of September 14, 1939 is still in effect. This letter does not constitute a no change examination s2g letter . > Because section 50l{c)(3) of the Internal Revenue Code of 1954 was derived from and continues, without substantive change, the language of section 101(6) of the Revenue Act of 1938 ("1939 Code") and because our letter of September 14, 1939 is still in effect, it appears that you and your constituent units are eatitled to exemption as an organization described in section 5O0l{(c)(3) of the 1954 Code. Donors may deduct contributions to you as provided in section 170 of the Internal Revenue Code of 1954 (formerly section 23(0) of the Internal



Document Created: 2015-02-04 13:19:46
Document Modified: 2015-02-04 13:19:46
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