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Agency Tax-Exempt Status

Letter from IRS: Received April 16, 1982

District Director
Community Services Consortium
2730 N.W. Polk St.

Administrative Services Director
915 Second Ave., Seattle, Wash. 98174

Person to Contact: Marilyn Cook
Telephone Number: (206) 442-5016

Refer Reply to:
Attn: Mr. Richard Benard
Administrative Services Director

Date: April 8, 1982


Dear Mr. Benard:
The following information is furnished in reply to your letter of March 4, 1982.

As an instrumentality of a governmental unit, you are not subject to Federal income tax under the provisions of section 115 (1) of the 1954 Internal Revenue Code, which states in part:

“Gross income does not include income derived from the exercise of any essential governmental function and accruing to a state or any political subdivision thereof.”

Although your income is not taxable as explained above, as an instrumentality of a government unit you are not an exempt organization described in section 501 (c) of the Internal Revenue Code and, therefore, cannot receive a determination letter as evidence of your exemption under section 501 (c).

Contributions or gifts, that are made exclusively for public purposes, are tax deductible to your organization.

Please let us know if we may be of further assistance.

Sincerely yours,

Federal ID # 93-6118438
Ralph S. Busacker
Chief, Technical Staff
Employee Plans and Exempt
Organizations Division