State of California
Franchise Tax Board
[illegible street address]
Sacramento, California 96814
November 23, 1965
Peoples Temple of the Disciples of Christ
c/o Busch and Orchard, Attorneys at Law
P. O. Box 126
Ukiah, California
Re: Exemption from franchise tax
Gentlemen:
It is the opinion of this office, based upon the evidence presented, that you are exempt from State franchise tax under the provisions of Section 23701d of the Revenue and Taxation Code, as is shown that you are organized and operated exclusively as a religious organization.
Accordingly, you will not be required to file franchise tax returns unless you change the character of your organization, the purposes for which you are organized, or your method of operation. You are required to report any such changes immediately so that their effect on your exempt status may be determined.
Contributions made to you are deductible by the donors in arriving at their taxable net income in the manner and to the extent provided by Sections 17214, 17215, 17216 and 24357 of the Revenue and Taxation Code.
If your organization is not yet incorporated and has not yet qualified to do business in California, this approval will expire unless incorporation or qualification is completed within thirty days.
Very truly yours,
[signed] James T. Philbin
James T. Philbin
Associate Tax Counsel
JTP:ef
cc: Secretary of State
(D*)
FTB 4214 (11-64)
State of California
Franchise Tax Board
[illegible street address]
Sacramento, California 96814
March 13, 1967
Christian Church (Disciples of Christ) of Northern California-Nevada
1177 San Pablo Avenue
Berkeley, California 94706
Re: Simpson from franchise tax
Corp. No. 25678
(Confirming exemption of July 30, 1946 [1964])
Gentlemen:
It is the opinion of this office, based upon the evidence presented, that you are exempt from State franchise tax under the provisions of Section 23701d of the Revenue and Taxation Code, as is shown that you are organized and operated exclusively as a religious organization.
Accordingly, you will not be required to file franchise tax returns unless you change the character of your organization, the purposes for which you are organized, or your method of operation. You are required to report any such changes immediately so that their effect on your exempt status may be determined.
Contributions made to you are deductible by the donors in arriving at their taxable net income in the manner and to the extent provided by Sections 17214, 17215, 17216 and 24357 of the Revenue and Taxation Code.
If your organization is not yet incorporated and has not yet qualified to do business in California, this approval will expire unless incorporation or qualification is completed within thirty days.
Very truly yours,
[signed] Donald H. Reinnoldt
Donald H. Reinnoldt
Associate Tax Counsel
DHR:ef
cc: Secretary of State
(D*)
FTB 4214 (1-67)