HomeMy WebLinkAbout7.1 Funding of Non-Profit Groups CITY OF DUBLIN
AGENDA STATEMENT
CITY COUNCIL MEETING DATE : June 23, 1986
SUBJECT Funding of Non-Profit Groups
EXHIBITS ATTACHED Park and Recreation Commission Agenda
Statement, May 13 , 1986; City Council
Agenda Statement, March 24, 1986 and
Valley Artists Request
RECOL,MENDATION Consider
FINANCIAL STATEI,IENT None
DESCRIPTION At the PIarch 24 , 1986 meeting of the
Dublin City Council , the Council reviewed a request for financial
assistance from the Valley Artists , Inc . Although the Council
felt this was a worthwhile cause, it was concerned that no policy
has been developed to deal with such requests . As a result of
the request, the Council indicated its desire to develop policies
related to funding non-profit groups . The Park and Recreation
Commission was directed to address philosophical issues and the
Council would address budget issues .
The Park and Recreation Commission discussed the philosophy of
providing funding to non-profit groups at its May 13, 1986
meeting. The Commission ' s discussion centered around the groups
eligible for funding, the programs/projects eligible for funding
and application procedure to be followed. It was the
consensus of the Commission that it was inappropriate for the
City to fund individual groups and that City funds should be
utilized to serve the entire community. The Commission did not
feel that there was an actual need for funding groups and, felt
that by offering funds, the City may be creating the need.
Instead it was the Commissions recommendation that the City
provide in-kind services such as utilization of Shannon Center at
no cost or by establishing a lending library of equipment, which
was already being used by the Recreation Department for other
City sponsored activitie's .
The current rental policy for Shannon Center provides for limited
use by Dublin-based groups at no charge . In order to qualify,
750 of the groups membership must live in Dublin or the Dublin
San Ramon Services District . For those groups not meeting this
requirement, but providing a valuable service to Dublin
residents , it is recommended that each be considered on a case-
by-case basis for policy exceptions . The Commission will review
the building usage by non-profit groups in six months time in
order to determine if the groups are taking advantage of this
service .
It is Staff ' s recommendation that the Council consider the
recommendation of the Park and Recreation Commission .
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ITEM NO. Copies to : Park & Recreation Commission
Sharon Nichol
Florence Scudder
Dorothy Harder
CITY OF DUBLIN
PARK AND RECREATION COMMISSION
AGENDA STATEMENT
MEETING DATE: May 13, 1986
SUBJECT Funding of Non-Profit Groups
EXHIBITS ATTACHED None
RECOMMENDATION 1) Discuss the Philosophy of Providing
Funding to Non-Profit Groups
2 ) Determine the Criteria for Eligible
Groups
3 ) Determine the Criteria for Eligible
Programs/Projects
4 ) Direct Staff to Propose a Written
Policy for City Council Review
FINANCIAL STATEMENT Not Yet Determined
DESCRIPTION At the March 11, 1986 meeting of the
Park and Recreation Commission, the Commission reviewed a request
for financial assistance from the Valley Artists, Inc. As the
City does not have a policy which provides funding for community
groups and funding has not been included in the FY1985-86 Budget,
the Commission deferred consideration of the request until the
development of the FY1986-87 Budget.
The City Council heard a. similar request from the Valley Artists
at their March 24 , 1986 meeting. Although the Council felt that
this was a worthy cause, they were concerned that no policy has
been developed to. deal with such requests .
As a result of the request of the Valley Artists, the Council
directed staff to develop policies related to funding non-profit
groups . The Park and Recreation Commission were directed to
address philosophical issues and the Council will address budget
issues .
In' order to develop a policy for funding' non-profit groups, the
following areas need to be addressed: 1) Groups eligible for
funding; 2 ) Programs/projects eligible for funding; and 3 )
Application Procedure .
Groups Eligible for Funding
Criteria _
1 . Certified Non-Profit Organization
2 . Non-Restrictive Membership Policy
3 . Dublin-Based
Categories
1 . Youth
2 . Elderly
3 . Special Populations
4 . Cultural Arts
5 . Health Services
6 . Education
Programs/Projects Eligible for Funding
Programs or projects to be funded must address a need that is
currently not being addressed by any other agency in the City and
must have a direct benefit to the residents of Dublin. In
determining project eligibility, the following questions need to
be asked:
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ITEM NO. 6
AGENDA STATEMENT - Funding of Non-Profit Groups
May 13, 1986
Page Two
1 . Who does the program/project benefit? How can this be
measured?
2 . Is the money awarded going back into the community?
3 . Is the program/project duplicating the services of
another organization?
4 . Will the program/project be . able to stand on it ' s own
once the initial funding is utilized?
5 . Purpose of the funds - how was this determined?
Application Procedure
Considerations
1 . Formal Application Form?
2 . Applications accepted year round or by a specified
date?
3 . Do we publicize that funding is available or handle on
a case by case basis as the need arises?
4 . Can groups reapply for funding each year or is it a
one-time grant?
It is staffs recommendation that the Commission do the following:
1 . Discuss the philosophy of providing funding for non-
profit groups
2 . Determine the criteria for eligible groups
3 . Determine the criteria for eligible programs/projects
4 . Determine the application procedure
5 . Direct staff to prepare a written policy for City
Council Review
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CITY OF DUBLIN
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: March 24 , 1986
SUBJECT Valley Artists Inc . Grant Application
EXHIBITS ATTACHED A. Grant Application
RECOMMENDATION Defer Consideration of Request Until
Development of the FY1986/87 Budget
FINANCIAL STATEMENT $55 . 00 - $2 , 898. 00
DESCRIPTION The City has received an application for
funding from the Valley Artists, Inc . (Exhibit A) . The Valley
Artists is a non-profit organization comprised of local artists .
Their purpose is as follows :
To attract more people into actively supporting the
opportunity for increasing cultural development in the
area of the arts, for residents of our largely commuter
population in the Tri-Valley Area.
To project fellowship, encouragement, and inspiration
to all interested in the arts, and to provide an
opportunity for learning .
Through Spring and Fall Art Shows, strive to provide a
competitive incentive for excellence .
The groups 67 members hail from Alamo to Fremont. Twenty percent
( 20% ) of the group are Dublin residents and forty-one percent
( 41% ) of the group live within the boundaries of the Dublin San
Ramon Services District .
The Valley Artists, Inc . have proposed the following projects for
funding :
A. Meeting facilities . The use of the Shannon Community
Center without charge is hereby requested for the two
semi-annual art shows (two and a half days each) , the
ten monthly evening meetings, the three annual
workshops (one or two days each) , and storage space for
show easels, classroom easels, and other art
supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (No Charge)
B. Construction materials for fifty art show exhibit
stands ( "flats" ) at $11 each . Volunteers will build
and assemble them. . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . $550 . 00
C . Purchase of 15 individual aluminum easels at $53 . 20
each for use in our workshops, weekly painting
sessions, and guest artist demonstrations . . . . . . . $800 . 00
D. Fees for monthly demonstrators (professional artists ) ,
at $75-100/session, for 9 months of our fiscal year,
1986-87 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $800 . 00
E. Fees for two professioinal art judges at our Annual
Spring Show, estimated at about $85 each. . . . . . . . $170 . 00
F . Printing costs for two art shows (for posters $74, and
for show announcements and entry forms $27 ) , the annual
Roster of Members ( $42 ) , and the Valley Artists '
Newsletter ( $180 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $323 . 00
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ITEM NO.
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AGENDA STATEMENT - Valley Artists Inc . Grant Application
March 24 , 1986
Page Two
G. First class postage for mailing the annual Roster of
Members ( $18) and the monthly newsletter to members,
other art leagues, and galleries . . . . . . . . . . . . . . . . $200. 00
H. Purchase of two floodlight stands for demonstrations
and shows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $55 . 00
GRANT REQUEST TOTAL $2 , 898 . 00
With respect to utilization of Shannon Center, our current policy
does not allow for "free" use by any groups other than those
sponsored by the City of Dublin. Under the proposed policy,
community groups with 75% of their membership residing within the
boundaries of the Dublin San Ramon Services District are eligible
for limited usage at no charge .
At present, the City does not have a policy with regards to
providing funding to community groups . Therefore, funding has
not been earmarked for this purpose in the FY1985-86 Budget.
The Park and Recreation Commission heard testimony from the
Valley Artists at their meeting of March 11, 1986 . Although the
Commission was supportive of the goals of the Valley Artists,
they did not feel comfortable in recommending that the project be
funded without a formal policy to support their decision.
It is the recommendation of staff and the Park and Recreation
Commission that consideration of the Valley Artists request for
funding be deferred until consideration of the FY1986-87 Budget .
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for further information, call : S, in Nichol 837-0142
Florence Scudder 828-4995
Dorothy Harder 828-4184
The Valley Artists, Inc.
P. 0. Box 2343
Dublin, CA 94568
1. CITY OF DUBLIN GRANT APPLICATION
Submitted to: The City Manager
Att. : Mr. Paul Rankin, Assistant to the City Manager
City of Dublin, CA
Grant Objective: Support of meeting facilities, equipment, and
services for the Valley Artists.
2. The VALLEY ARTISTS
History:
The Valley Artists as a community group was first
set up in 1969 as part of the San Ramon Cultural Arts
Association. On February 1, 1972, a separate organization was
created; likewise both a theater group and a dance group were
originated.
The first President of the Valley Artists was Doreen
Culp of San Ramon. Meetings were at the Frederikson School in
Dublin, and art shows were held at Liberty House in Dublin.
The beginnings of a community-wide art exhibit, as a
rotating circuit among several businesses, first involved an
arrangement with the Amfac Corporation in Dublin,.which donated
money to the Valley Artists in exchange for decorating their
offices with paintings which were changed every three months.
The Articles of Incorporation, with corporate
By-lags, were executed on September 13, 1979. The Valley
Artists Inc., a California corporation, was granted State
tax-exempt status by the California Franchise Tax Board on
February 3, 1982, under the Social Welfare Code, Section
23701 f. (See enclosed State letter).
2
Federal tax exempt status was granted by the
Internal Revenue Service on September 30, 1982 , under IRS Code,
Section 501 (c) (4). (See enclosed Federal letter).
Meetings are currently held at the Dublin - San Ramon
Senior Center on Alcosta Boulevard.
Purpose:
To attract more people into actively supporting
the opportunity for increasing cultural development in the area
of the arts, for residents of our largely commuter population in
the Tri-Valley Area
Our purpose is to project fellowship, encouragement,
and inspiration to all interested -in the arts, and to provide an
opportunity for learning.
Through our Spring and Fall Art Shows we are striving
to provide a competitive incentive for excellence.
Program
The regular monthly meetings of the Valley Artists
feature demonstrations by well known artists, who are invited to
show the techniques of using oils, water colors, acrylics, pastels
and graphics. All of these meetings are open to the public at no
charge. Attendance has been very good.
Each week many of the members meet for an infor-
mal painting session, which is an opportunity for mutual
help and fellowship.
Art shows are held twice a year, with an estimated
100 works of art placed on exhibit (and for sale) for two days.
Awards are given for the best entries, based upon decisions by
appointed judges.
3
A continual circuit exhibit of art works is hosted
by local businesses. Paintings by the Valley Artists are hung in
offices and lobbies in thirteen locations, and these not only add to
the decor, but serve as an unobtrusive method for sales of the
paintings. The items exhibited are changed on a three-month
schedule.
One day art workshops are held three times a year
and are open to the public. A fee is required of all attending, as
the instruction is given by art teachers invited by the Valley
Artists.
At the present time, the Valley Artists are using the
facilities of the Dublin / San Ramon Senior Center, at 9300
Alcosta Boulevard, but these are no longer adequate for the grow-
- ing membership of the Valley Artists. The group would much
prefer to utilize the Shannon Community Center, but cannot
afford its charges. We are requesting the use of the Shannon
Center for our meetings, shows, and workshops.
The current program of the Valley Artists as set
forth here is offered as consistent with the cultural aims and
objectives of the City of Dublin, its Shannon Community Center,
and the citizens of our community. This application for funds to
support the program is presented as desirable for promotion of
cultural activities for our city. We believe that having the Valley
Artists .Program at the Shannon Center would enhance the growth
of the Program, its membership, and its contribution to the
Dublin community.
0
Organization of the Valley Artists
Board of Directors ( 1 S members):
President, Vice-President, Treasurer, Secretary , and
13 Chairs ( 1 1 additional persons).
Staff: No paid staff; all services are performed by member
volunteers, especially the Officers and the
Chairpersons.
4
Membership: Open to any interested individual, of whatever level
of competence as an artist, from beginners to
accomplished amateurs and professionals.
At present we have 67 members in good standing who
have paid their 1985 - 86 dues.
Budgetary Support:
Dues by the following schedule:
Regular membership...........$ 10 per year
($ 15/couple)
Senior (65 and over)........... $ 5 per year
($7/couple)
,Student (under 18)............. $ 5 per year
Sales of art work for the members,
at shows and on the "Circuit'
exhibits............................... 10170 donation of
the gross price
Art work on the exhibit circuit (up to 13
locations)
Donations by five businesses,
per each exhibit item......... .$ 1 per month
Art show entry fees:
Members.......... $ 3 per item
Non-members $ 5 per item
Raffle of art work at semi-annual art
shows........ (Usually under $50)
S
Other Funds Available:
No other funds are available to the Valley Artists,
other than those which have been listed. Solicitation
of donations by local businesses has been
contemplated.
3. Pro iects Proposed for Grant Funding
A Meeting facilities. The use of the Shannon
Community Center without charge is hereby
requested for the two semi-annual art shows (two
and a half days each), the ten monthly evening
meetings, the three annual workshops (one or
two days each), and storage space for show easels,
classroom easels, and other art supplies............
.......................................................................(No charge)
B. Construction materials for fifty art show exhibit
stands ("flats") at $11 each.. Volunteers will build
and assemble them................................... $ 550
These are interlocking 4 X 4 pegboard stands
used for hanging groups of paintings at shows. Our
present stands are very old and unattractive, and can
hardly be made usable.
C. Purchase of 15 individual aluminum easels at
$53.20 each for use in our workshops, weekly
painting sessions, and guest artist demon-
strations................................................. $800
We have never been able to afford easels, and
wish to upgrade our facilities for our artists and
demonstrators by adding these as necessary equip-
ment. The availability of such equipment would
encourage the participation of additional artists.
6
D. Fees for monthly demonstrators (professional
artists), at $75 - 100/session, for 9 months of
our fiscal year, 1986-87)................ $800
Over the past few years the fee level has more
than doubled; many now request $ 100 or more. They
are not paid for their travel.
E. Fees for two professional art judges at our
Annual Spring Show, estimated at about $85
each......................................................... $ 170
Because of the cost, we have had to do with but
one judge per show; two judges, representing differ-
ent fields of art, would be able to give balanced
coverage to more categories of art-
F. Printing costs for two art shows (for posters
$74, and for show announcements and entry
forms $27), the annual Roster of Members
($42), and the Valley Artists' Newsletter
($180)..................................................... $323
In September 1985, the Valley Artists had to
drop their own newsletter because of the high costs
of printing and mailing, and now would like to return
to issuance of their former publication directed at
their own member interests and activities. In place
of their former newsletter, the Valley Artists are
currently paying a small share ($ 136/yr.) of a monthly
newsletter, The Portfolio, issued jointly by the
Pleasanton Art League, Livermore Art Association,
and the Valley Artists.
G. First class postage for mailing the annual
Roster of Members ($ 18), and the monthly
newsletter to members, other art leagues, and
galleries............................................. $200
7
H. Purchase of two floodlight stands for demon-
strations and shows...................... $ 55
These functions have been hampered by lack of
adequate lighting. They are especially needed for the
monthly demonstrations which are teaching sessions
in which the audience must closely observe the
progress of a painting on the demonstrator's easel.
These meetings are not limited to the membership,
but are open to the public. They are advertised in
various newspapers.
Grant request total......................... $ 2,898.00
4. Responsibility for Grant Administration
With guidance of the Board of Directors, Dorothy Harder,
President of the Valley Artists, would serve as the Project Directory
responsible for the management and expenditure of funds and privileges
granted under this request. Marie Ahlf would serve as the Financial
Officer for the grant.
Qualifications of the proposed Project Director. Dorothv Harder
Superintendent of Photography for the Alameda County Fair,
Pleasanton, CA., since 1977.
Member of the Fund-raising Board, Hope Hospice, Pleasanton, CA,
since 1984.
Valley Artists representative on the Board of Directors of the Red
Barn Association, Inc., San Ramon, CA, since 1985.
Program Chairman of the Seniors of California, for Dublin/San
Ramon, 1974-77.
8
Partner, bookkeeper, and financial manager of family building
contract business until 1966.
President of the Oakland Camera Club, for two years.
President of the Pleasanton Art League, for two years.
Qualifications of the proposed Financial Officer, Marie Ahlf
Public accountant, self employed. 12 years in San Carlos, CA.
Assistant to a Certified Public Accountant, 2 years for Mr. Russell
of Atherton, C k
Purchasing Secretary, 12 years for the Poultry Producers of
Central California
5. Methods of Operational Evaluation
The best criteria we have are:
1. Membership growth
2. Attendance at shows, workshops, weekly painting
sessions, and demonstrations
3. Level of volunteer effort
4. General public interest and press coverage
6. Financial Statement for Previous Fiscal
Year (Attached)
7. Current Operating Budget (Attached)
8. Current Brochures about Valley Artists
(See enclosures)
A. Valley Artists Brochure
B. Membership application form
C. Membership Roster
9
9. Tax Exempt Status (See attached State
Franchise Tax Board and IRS letters).
10. -The Board of Directors
OFFICERS OCCUPATION
President.................Dorothy Harder Nurse/artist
Vice-President.....Sharon Nichol Office clerical
worker/artist
Treasurer................Elaine Buckland Bookkeeper/artist
Secretary................Lorelei Toltvtar Housewife/artist
CHAIRPERSONS
Circuit.........:............Rose Holmdahl Housewife/artist
Historian.................Irene Pearson Art gallery
owner/artist
Hostess....................Vanda Paulucci Housewife/artist
Librarian.................Lou Ann Styles Art teacher/artist
Membership............Florence V. Scudder Housewife/artist
Painting of
the Month............Herb Charnetski Newspaper
printer/artist
Publicity.................Cleo Fredrickson Housewife/artist
Programs................Pat Mueller Secretary/artist _
Red Barn
Director..............Arlene Dow Bookkeeper/artist
Dorothy Harder Nurse/artist
Sunshine.................Billie Twitchell Supervisor, welfare
eligibility,
OAS/artist
Telephone...............Marie Ahlf Accountant/artist
Valle/ Poster.......Arlene Dow Bookkeeper/artist
Cleo Fredrickson Housewife/artist
Workshops..............[Not filled at present]
10
This application for financial support, prepared as a grant
request and presented to the Office of the City Manager of Dublin, CA, for
consideration by the City Council, has been approved by the Board of
Directors of the Valley Artists, Inc, a non-profit California corporation.
We, the undersigned officers of the Valley Artists, Inc.,
respectfully request consideration of our proposal, and agree to utilize
any funds awarded to the best of our abilities, within the chartered
purposes of our organization, and as set forth in this proposal.
Submitted and approved by:
Dorothy B.�arder, President &
Chairperson of the Board of Directors
Elaine Buckland, Treasurer
Dated: '/_�Z February 1986, at Dublin, CA
Encl.: 8
FVS/DH/HIS/a
12 Feb 86
Valley Artists Proposed Budget
for 1985 - 86 Fiscal Year
Proposed Expenditures
Art work (payments to artists)...........................
Fees (Chamber of Commerce, Sec'y State)..... $ 182.50
Liability insurance...................................................... 220.00
Artshow judges.......................................................... 150.00
Supplies (refreshments, office items)............. 100.00
Telephone........................................................................ 20.00
Printing............................................................................ 380.00
Postage............................................................................. 250.00
Circuit change costs (luncheons)......................... 120.00
Rental (Dublin/San Ramon Senior Center)........ 250.00
Rental, sidewalk show space................................. 50.00
Postoffice box............................................................. 22.00
Scholarships................................................................... 75.00
Artshow awards.......................................................... 150.00
Maintenance of chC.w and workshop
equipment items............................... 200.00
Expenses of demonstrators & workshops......... 75.00
Gross expenditures..........$ 2844.50
# The figures for the Art shows relate directly to the number
of paintings sold, for which the Valley Artists receives a 109 donation
as gross income. Sales tax on the art work sold is collected and -
remitted to the CA Board of Equalization by the Valley Artists. These
figures cannot be estimated, because one cannot predict the sales of the
artwork. If one adds the 1984-85 artworks cost to this proposed
expenditure budget, the totals for comparison are ($2844.50 +
657.00), or $3501.50 for this proposed budget, as compared to the
1984-85 total ($3749.42 less $88.08 in sales tax and $400.00
non-recurring) or $3261.34 for last year.
Elaine Buckland, Treasurer
rn n nc i.. /� CoF�r��ary 1 DAB
Valley Artists Financial Statement
for 1984-85 Fiscal Year
Income
Membership dues...............:.........................................$ 532.00
Circuit donations................................................... 801.00
Artwork sold............................................................... 769.00
Art show entry fees.................................................. 423.00
Raff les............................................................................ 365.80
Direct public support............................................... 225.00
Workshop fees.............................................................. 220.00
Benefit support (fundraisers).............................. 105.00
Sales taxes collected................................................ 55.62
Gross receipts...............$ 3496.42
Expenditures :
Art work (payments to artists).............................. 657.00
Fees (Chamber Commerce, Sec'y State, bank) 114.50
Liability insurance...................................................... 211.00
Sales tax remitted ..................................................... 88.08
Other taxes (DMV)........................................................ 69.00
Artshow judge............................................................. 75.00
Supplies (refreshments, office items, etc.).... 86.33
1 eiephone......................................................................... NON
Printing (newsletter, forms, roster, etc.)........ 379.06
D
Postage............................................................................. 227.91
Circuit change costs (luncheons)................:........... 113. 17
Rental (Dublin/San Ramon Senior Center)......... 250.00
Rental, sidewalk show space.................................. 25.00
Post office box.............................................................. 22.00
Scholarships................................................................... 75.00
Art show awards.......................................................... 150.00 -
Expenses of demonstrators &workshops........... 806.66
Equipment........................................................................ 400.00
Gross expenditures......$ 3749.71
Gross receipts.............. 3496.42
Fiscal year loss............$ 253.29
Elaine Buckland, Treasurer
EB/HIS/a
�� February 1986
STATE_ OF CALIFO[IN IA
J /)
FRANCHISE TAX BOARD '" '/
SA(:(IAMFNTO CALIFMINIA n5RG7
February 3 , 1982
In reply refer to
342 : R: vm: g
Valley Artists
P . 0 . Box 2343
Dublin, CA 94566
.Purpose Social Welfare
Code Section 23701±
Foam of organization Corporation -
'Accounting Period Ending : August 31
Organization Number
On the basis of your stated purposes and the understanding that your
present operations will continue or will be as proposed in your
application, you are exempt from state franchise or income tax under
the section of the Revenue and Taxation Code indicated above . Any
changes in operation, character or purposes must be reported to this
office immediately for consideration of their effect upon your exempt
status . You also must report any change in name or address .
You are required to file Form 199 ( Exempt Organization Annual
Information Return) or Form 199B (Exempt Organization Annual
Information Statement) on or before the 15th day of the 5th month ( 4
1/2 months ) after the close of your accounting period . See annual
instructions with forms for requirements .
You are not• required to file state Franchise or income tart returns
unless you have income subject to the unrelated business income tax
under Section 23731 of the Code . In this event, you are zequized to
file Form '109 ( Exempt Organization Business Income, Tax Return) by the
15th day of the 5th month ( 4 1/2 months ) after the close of your
annual accounting period .
If the organization is incorporating , this approval will expire unless
incorporation is completed with the Secretary of State within 60 days .
Exemption from federal income or other taxes and other state taxes
requires separate applications .
This exemption is granted on the express condition that the
organization will secure federal exempt status with the Internal
Revenue Service and will furnish a copy of the final determination
letter to the Franchise Tax Board .
J . Kudo , Supervisor
Exempt Organizations
Telephone ( 800 ) 852-7050
cc : John Kramer
Secretary of State
Registrar of Charitable Trusts
COPY
Code. Ii' you are subject to this tax, you must file an incomo tax return on Form
990-1'. In this letter we are not determining whether any of your preseriL or proposed
activities nre unrelated trade or business as defined in Codo section 513.
You need an employer identification number even if you have no employees.
If an employer identification number was not entered' on your application, a number
will be assigned to you and you will be advised of it. Please use that number oil
all returns you file and in all correspondence with the Internal Revenue Service.
Because this letter could help resolve any questions about your exempt status,
you should keep it in your permanent records.
If you have any questions, please contact the person whose name and telephone
number are shown in the heading of this letter.
Sincerely yours,
District Director
Contributions made to you are not deductible by the donors as charitable
contributions as defined in section 170(c) of the Code.
Leitcr 948([)0) (3-79)
titernal Revenue Service L Dcpa/rtniul tf the Treasury
Di'strica Director 1 ,
Date: v S E P 1982 Employer Identification Number:
Q + U
94-2804441
Internal Revenue Code
Section 501(c)( 4 )
Valley Artist
Accounting Period Endinl;:
P.O. Box 2343
Dublin, California 94566 August 31
Form 990 Required: f2 Ycs 0 No
Person to Contact:
C�ti� t Tt �t�o�n� Number:
(415) 556-5353
Dear Applicant:
Based on information supplied, and assuming your operations will be as stated
in your application for recognition of exemption, we have determined you are exempt
from Federal income tax under the provisiotls of the Internal Revenue Code section
indicated above .
Unless specifically excepted, you are liable for tares under the Federal
Insurance Contributions Act (social security taxes) for each employee to whom
ycu pay 5100 or more during a calendar year. And, uinless excepted, you are also
liable for tax under the Federal Unemployment Tax Act for each-employee to whom
you pay a50 or more during a calendar quarter if, during the current or preceding
calendar year, you had one or more employees at any time in each of 20 calendar
weeks or you paid wages of $1,500 or more in any calendar quarter. If you have
any questions about excise, employment or other Federal taxes, please address them
to this uifioc.
If your purposes, character, or method of operation change, please let us know
so ,e can consider the effect of the change on your exempt status. Also, you should
inform us of all changes in your name or address.
The block checked at the top of this letter shows whether you must file Form
990, Return of Organization Exempt from Income Tax. If the Yes box is checked,
,you are only required to file Form 990 if your gross receipts each year are normally
more than $10,000. If a return is required, it must be filed by the 15th day of
the fifth month after the end of your annual accounting period. The law provides _
for a penalty of $10 a day, up to a maximum of $5,000, when a return is filed late,
unless there is reasonable cause for the delay. This penalty may also be charged
if a return is 'not complete. So, please mako sure your return is complete before
you file it.
You are not required to file Federal income tai: returns unless, you are subject
to the tax on unrelated business income under section 511 of the Internal Revenue -
P.0. Box 36040, San Francisco, Calif. 94102 Letter 948(DO) (3-79)