{"id":32884,"date":"2016-09-07T17:19:11","date_gmt":"2016-09-07T21:19:11","guid":{"rendered":"http:\/\/staging.pinemountainsettlement.net\/?page_id=32884"},"modified":"2021-08-21T12:26:38","modified_gmt":"2021-08-21T16:26:38","slug":"tax-exempt-status-501c3","status":"publish","type":"page","link":"http:\/\/staging.pinemountainsettlement.net\/?page_id=32884","title":{"rendered":"GOVERNANCE 197-1972 Tax-exempt Status 501c3"},"content":{"rendered":"\n<h5 class=\"wp-block-heading\" id=\"h-pine-mountain-settlement-schoolseries-03-governance\">Pine Mountain Settlement School<br \/>Series 03: Governance<\/h5>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-governance-tax-exempt-status-501c3\">GOVERNANCE Tax-Exempt Status 501c3<\/h2>\n\n\n\n<hr class=\"wp-block-separator is-style-wide\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>TAGS: <\/strong>Tax-exempt status 501c3, Internal Revenue Service forms, IRS classifications, annual reports of corporations, IRS confirmations<\/p>\n\n\n\n<hr class=\"wp-block-separator is-style-wide\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-gallery-governance-tax-exempt-status-501c3\"><strong>GALLERY: GOVERNANCE Tax-Exempt Status 501c3<\/strong><\/h3>\n\n\n\n\n\t\t<style>\n\t\t\t#gallery-1 {\n\t\t\t\tmargin: auto;\n\t\t\t}\n\t\t\t#gallery-1 .gallery-item {\n\t\t\t\tfloat: left;\n\t\t\t\tmargin-top: 10px;\n\t\t\t\ttext-align: center;\n\t\t\t\twidth: 33%;\n\t\t\t}\n\t\t\t#gallery-1 img {\n\t\t\t\tborder: 2px solid #cfcfcf;\n\t\t\t}\n\t\t\t#gallery-1 .gallery-caption {\n\t\t\t\tmargin-left: 0;\n\t\t\t}\n\t\t\t\/* see gallery_shortcode() in wp-includes\/media.php *\/\n\t\t<\/style>\n\t\t<div id='gallery-1' class='gallery galleryid-32884 gallery-columns-3 gallery-size-thumbnail'><dl class='gallery-item'>\n\t\t\t<dt class='gallery-icon portrait'>\n\t\t\t\t<a href='http:\/\/staging.pinemountainsettlement.net\/?attachment_id=32888'><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"http:\/\/staging.pinemountainsettlement.net\/wp-content\/uploads\/2016\/05\/1971_501_C3_001-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"Tax-Exempt Status - 501c3\" aria-describedby=\"gallery-1-32888\" \/><\/a>\n\t\t\t<\/dt>\n\t\t\t\t<dd class='wp-caption-text gallery-caption' id='gallery-1-32888'>\n\t\t\t\t1971 IRS Confirmation of Tax-Exempt Status. [1971_501_C3_001.jpg]\n\t\t\t\t<\/dd><\/dl><dl class='gallery-item'>\n\t\t\t<dt class='gallery-icon portrait'>\n\t\t\t\t<a href='http:\/\/staging.pinemountainsettlement.net\/?attachment_id=32887'><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"http:\/\/staging.pinemountainsettlement.net\/wp-content\/uploads\/2016\/05\/1972_501_C3_001-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"Tax-Exempt Status - 501c3\" aria-describedby=\"gallery-1-32887\" \/><\/a>\n\t\t\t<\/dt>\n\t\t\t\t<dd class='wp-caption-text gallery-caption' id='gallery-1-32887'>\n\t\t\t\t1972 IRS Confirmation of Tax-Exempt Status. [1972_501_C3_001.jpg]\n\t\t\t\t<\/dd><\/dl><dl class='gallery-item'>\n\t\t\t<dt class='gallery-icon portrait'>\n\t\t\t\t<a href='http:\/\/staging.pinemountainsettlement.net\/?attachment_id=32889'><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"http:\/\/staging.pinemountainsettlement.net\/wp-content\/uploads\/2016\/05\/1970_501_C3_002-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"Tax-Exempt Status - 501c3\" aria-describedby=\"gallery-1-32889\" \/><\/a>\n\t\t\t<\/dt>\n\t\t\t\t<dd class='wp-caption-text gallery-caption' id='gallery-1-32889'>\n\t\t\t\t1974 Letter from Burton Rogers to IRS. [1970_501_C3_002.jpg]\n\t\t\t\t<\/dd><\/dl><br style=\"clear: both\" \/>\n\t\t<\/div>\n\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-transcription-governance-tax-exempt-status-501c3\"><strong>TRANSCRIPTION: <\/strong><strong>GOVERNANCE <\/strong><strong>Tax-Exempt Status 501c3<\/strong><\/h3>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1970-tax-exempt-status-501c3\">1970&nbsp;<strong>Tax-Exempt Status 501c3<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[IMAGE NOT DISPLAYED]<\/strong> Double photocopy of a U.S. Government form with typewritten entries.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">[Notation, upper left: &#8220;ORIGINAL&#8221;]<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Department of the Treasury<br \/>Internal Revenue Service<br \/>Washington, DC 20224<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Date:<span style=\"text-decoration: underline;\"> 12-24-70<\/span>&nbsp; &nbsp; &nbsp; &nbsp; In reply refer to: <span style=\"text-decoration: underline;\">[no entry]<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PINE MOUNTAIN SETTLEMENT SCHOOL INC<br \/>PINE MOUNTAIN, KY 40864<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gentlemen:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Based on the information you recently submitted, we have classified you as an organization that is not a private foundation as defined in section 509(a) of the Internal Revenue Code.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your classification is based on the assumption that your operations will be as stated in your notification. Any changes in your purposes, character, or method of operation must be reported to your District Director so he may consider the effect on your status.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sincerely yours,<br \/>[signed] J. A. Teslesu[?]<br \/>Chief, Rulings Section<br \/>Exempt Organizations Branch<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FORM M-0714 (8-70) (CONTINUOUS)<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1971-tax-exempt-status-501c3\">1971&nbsp;<strong>Tax-Exempt Status 501c3<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[1971_501_C3_001.jpg]<\/strong> Double photocopy of a U.S. Government form with typewritten entries.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">[Notation, upper left: &#8220;ORIGINAL&#8221;]<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Department of the Treasury<br \/>Internal Revenue Service<br \/>Washington, DC 20224<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Date:<span style=\"text-decoration: underline;\"> JUN 8 1971<\/span>&nbsp;In reply refer to: <span style=\"text-decoration: underline;\">[no entry]<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pine Mountain Settlement School, Inc.<br \/>Pine Mountain, KY 40864<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gentlemen:<br \/>On the basis of your statement and the information recently submitted regarding the admissions policy of your institution, and the publicizing thereof, and with the understanding that such policies will remain in effect, we confirm the exempt status of your institution under Internal Revenue Code, Section 501(a), as an organization described in Section 501(c)(3).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This confirmation does not preclude a reevaluation of your admissions policy at a later date. It also does not preclude an examination of the operations of your institution to determine if the policy as described in your statement is being implemented.<br \/>Very truly yours,<br \/>[signed] Paul A. Schuster<br \/>District Director<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Form L-342 (11-70)<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1972-tax-exempt-status-501c3\">1972&nbsp;<strong>Tax-Exempt Status &#8211; 501c3<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[1972_501_C3_001.jpg]<\/strong> Double photocopy of a U.S. Government form with typewritten entries.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">[Notation, upper left: &#8220;ORIGINAL&#8221;]<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Address any reply to: P.O. Box 476, Cincinnati, Ohio 45201<br \/>Department of the Treasury<br \/>District Director<br \/>Internal Revenue Service<br \/>Date: NOV 3 1972 &#8212; In reply refer to: L-251 Code 430<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pine Mountain Settlement School, Inc.<br \/>Pine Mountain, Kentucky 40202<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Year(s) Activities Examined: 6-30-69 &amp; 6-30-70<br \/>Years(s) Form 990-T Examined: None<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gentlemen:<br \/>After reviewing your activities and examining your financial records for the above year(s), we find that your Federal tax-exempt status continues. The return(s) for the year(s) indicated are accepted as filed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thank you for your cooperation.<br \/>Sincerely yours,<br \/>District Director<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Annual Return Required: Form 880-A or 990-A(sf)<br \/>bs Form L-251 (4-69)<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1974-burton-rogers-letter-of-inquiry\">1974 Burton Rogers&#8217; Letter of Inquiry<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[1970_501_C3_002.jpg]<\/strong> Carbon copy of a typewritten letter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">April 3, 1974<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Secretary of State<br \/>Commonwealth of Kentucky<br \/>Frankfort, Kentucky 40601<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dear Sir:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Re: Annual Report of Corporations<br \/>We need to ask you to furnish us with the form for statement of change of registered agent, according to Instruction No. 5 on your Annual Report form.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We believe that our institution is a domestic non-stock corporation. We would appreciate your confirmation, or your correction, on this point.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We discover evidence that we may have failed to file our Annual Report of Corporations for 1973, last year. At that time a very gradual change in registered agent was developing and we thought it wise to hold our report until the required date for filing. Then we apparently overlooked the filing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If we did not file our Annual Report for 1973, should we do so now, along with our Annual Report for 1974, so that our annual verification is recorded without any gap?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this case, should we send the filing fee for both years?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sincerely,<br \/>[signed] <a href=\"http:\/\/staging.pinemountainsettlement.net\/?page_id=2083\">Burton Rogers<\/a><br \/>Director Emeritus<\/p>\n\n\n\n<hr class=\"wp-block-separator is-style-wide\"\/>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>See Also: <a href=\"http:\/\/staging.pinemountainsettlement.net\/?page_id=32730\">GOVERNANCE<\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator is-style-wide\"\/>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Pine Mountain Settlement SchoolSeries 03: Governance GOVERNANCE Tax-Exempt Status 501c3 TAGS: Tax-exempt status 501c3, Internal Revenue Service forms, IRS classifications, annual reports of corporations, IRS confirmations GALLERY: GOVERNANCE Tax-Exempt Status 501c3 TRANSCRIPTION: GOVERNANCE Tax-Exempt Status 501c3 1970&nbsp;Tax-Exempt Status 501c3 [IMAGE NOT DISPLAYED] Double photocopy of a U.S. Government form with typewritten entries. [Notation, upper left: [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":32730,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/full-width.php","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-32884","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.1.2 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>GOVERNANCE 197-1972 Tax-exempt Status 501c3 - PINE MOUNTAIN SETTLEMENT SCHOOL COLLECTIONS<\/title>\n<meta name=\"description\" content=\"GOVERNANCE TAX-EXEMPT STATUS 501c3: Transcriptions of IRS confirmation letters dated 1970, 1971 &amp; 1972; Director Burton Rogers&#039; 1974 letter on the subject.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/staging.pinemountainsettlement.net\/?page_id=32884\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GOVERNANCE 197-1972 Tax-exempt Status 501c3\" \/>\n<meta property=\"og:description\" content=\"Pine Mountain Settlement SchoolSeries 03: Governance GOVERNANCE Tax-Exempt Status 501c3 TAGS: Tax-exempt status 501c3, Internal Revenue Service forms, IRS\" \/>\n<meta property=\"og:url\" content=\"http:\/\/staging.pinemountainsettlement.net\/?page_id=32884\" \/>\n<meta property=\"og:site_name\" content=\"PINE MOUNTAIN SETTLEMENT SCHOOL COLLECTIONS\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pmsscollections\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-21T16:26:38+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/staging.pinemountainsettlement.net\/wp-content\/uploads\/2016\/05\/1971_501_C3_001-150x150.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@pmsscollections\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\\\/\\\/staging.pinemountainsettlement.net\\\/?page_id=32884\",\"url\":\"http:\\\/\\\/staging.pinemountainsettlement.net\\\/?page_id=32884\",\"name\":\"GOVERNANCE 197-1972 Tax-exempt Status 501c3 - PINE MOUNTAIN SETTLEMENT SCHOOL COLLECTIONS\",\"isPartOf\":{\"@id\":\"http:\\\/\\\/staging.pinemountainsettlement.net\\\/#website\"},\"datePublished\":\"2016-09-07T21:19:11+00:00\",\"dateModified\":\"2021-08-21T16:26:38+00:00\",\"description\":\"GOVERNANCE TAX-EXEMPT STATUS 501c3: Transcriptions of IRS confirmation letters dated 1970, 1971 & 1972; 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