Terms and Conditions

DEPARTMENT OF THE TREASURY 

INTERNAL REVENUE SERVICE P. O. BOX 2508 CINCINNATI, OH 45201 

Date: 

Date: 

MAR 24 2016 

JEFFERSON STATE FOUR WHEEL DRIVE 

ASSOCIATION PO BOX 2044 WHITE CITY, OR 97503-0000 

Employer Identification Number: 

46-5710694 DLN: 

26053477002196 Contact Person: 

CUSTOMER SERVICE 

ID# 31954 Contact Telephone Number: 

(877) 829-5500 Accounting Period Ending: 

December 31 Public Charity Status: 

170 (b) (1) (A) (vi) Form 990/990-EZ/990-N Required: 

Yes Effective Date of Exemption: 

May 20, 2014 Contribution Deductibility: 

Yes Addendum Applies: 

No 

Dear Applicant: 

We're pleased to tell you we determined you're exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c) (3). Donors can deduct contributions they make to you under IRC Section 170. You're also qualified to receive tax deductible bequests, devises, transfers or gifts under Section 2055, 2106, or 2522. This letter could help resolve questions on your exempt status. Please keep it for your records. 

Organizations exempt under IRC Section 501(c)(3) are further classified as either public charities or private foundations. We determined you're a public charity under the IRC Section listed at the top of this letter, 

If we indicated at the top of this letter that you're required to file Form 990/990-EZ/990-N, our records show you're required to file an annual information return (Form 990 or Form 990-EZ) or electronic notice (Form 990-N, the e-Postcard). If you don't file a required return or notice for three consecutive years, your exempt status will be automatically revoked. 

If we indicated at the top of this letter that an addendum applies, the enclosed addendum is an integral part of this letter. 

For important information about your responsibilities as a tax-exempt organization, go to www.irs.gov/charities. Enter "4221-PC" in the search bar to view Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities, which describes your recordkeeping, reporting, and disclosure requirements. 

Letter 5436 

-2 

JEFFERSON STATE FOUR WHEEL DRIVE 

Sincerely, 

CA 

Jeffrey I. Cooper Director, Exempt Organizations Rulings and Agreements 

Letter 5436