fee exemption status

0452-EX-CN-2018 Text Documents

University of Iowa

2018-06-08ELS_210912

U. 8. TREASURY OEPARTMENT wnsmineton 23 oomezor tosnissionen or wiomuvat, aevens W}Wfizfiimfis Efig € 0 %%SZ aupmeraie T: 5:804 RD The Stabe University of Towa Ioun flity, Towa Gonk lomen s In e ruling dated March $1, 1942, &b was beld that sn Lostrumentallity of the State of Tovs you are not S‘lmfihfi ts / Fedorel Ameome bix and aro not required i:ezx «Blle Aneoms tex robturnse On October 4, 1048, this ruflug wos oxtended to include a puling holding that you aro chtitled to exemption from ° Federal income texm undor the pmv:ssi,cfls tf ssetion 101(8]) ef ‘the Intornal Revonus Codea Tpon further considerstion, 1tia now our comcluson tht gineg you ars an instrumentality. of*tiw Stete_ of Towsyor.ars nok an orgenisation sithin the sonteaplsh of. seoblon. 103 {{73 ofthe (Gode, Accordingly, our réling of Octouer 4, 154:3? An xbvoksdy > — . . Gonbribuklons mede to you are Aedustible .by the donors.im. computing their texnble uot lncome in the mannor and to tho ext provided by segtion26(0) and (0] of the Gods. Bequests,— Logacies, Geviscs, or trepafers, to or for your vse ars deductible in computing the walue of the not estate of & dae fiédan" for ostate tax purposes in the mesuer aad to who extant provided by ssqyblons §12(4) and B6lis}(3) of the Gode. Gifts s}f property to you are daductible in computing net gifts for gift tax parposes in the maurner sad to the oxtent provided in seotion 10M(s)(2){a) and 4004(p}(:L} af the Godes:, Tour status for Faderel eaployment tax purposes WilLl be nds the subject of a separete communiontione . 2 ruling of Mamc kc 84, 1948, as oxterded is modified *to aonzfam to this ulinge . £oon oys . > . The Mistrict Disootor ez£ Intormal Reverme, Bss }aamzas, In@s, is belug advised of this sction. Fery truly ;yuu'rs » Aifs=t~g Chisf, Rxom§t Orgamisations Aramoh


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Document Modified: 2018-06-08 17:46:45
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