Free Statement - District Court of Arizona - Arizona

Thayer v. Terravita Country Club, Inc., etal.
U.S. District Court Case No. CIV-03-2525 PHX DKD
Statement of Facts in Support of
Defendants’ Motion for Summary Judgment
dated September 30-, 2005
Exhibit A-5
Case 2:03-cv-02525-DKD Document 94-11 Filed O9/30/2005 Page 1 of 4

_ INTERNAL REVENUE SERVICE DEPARTMENT DF THE TREASURY
P. O. BOX 2500
CINCINNATI. OH 45201
Employer Identitication Number:
y-·""··. nate: 1 2 as-0912114
· DLN:
TERRAVITA Gon? CLUB INC E 502016040
C/o BRENDA A BLUNT Contact Person:
` MILLER WAGNER BUSINESS SERVICES INC CHERYL RICHMOND IDN 52492
3101 NORTH CENTRAL AVE STE 300 Contact Telephone Number:
- PHOENIX, AZ 05012 (877) 029-5500
Internal Revenue Code
Section 50l(c)(7)
H· Accounting Period Ending: K
April 30
Form 990 Required:
U Yes
ml, Addendum Applies:
ND
Dear Applic¤nL:
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 section 5Dl[n) of the Internal
Revenue Code as an organization described in the section indicated above.
Unless specifically excepted, you are liable for taxes under the Federal
Insurance Contributions Act (social security taxos).fOK nach employee to whom
;"*h you pay S100 or more during a calender year- And, unless excepted, you are
__ _ also liable for tax under the Federal Unemployment Tax Act for each employee .U . ~
to whom you pay $50 or more during n calendar quarter if, during the current
or preceding calendar year, you had one or more employees at any time in each _
ot 2G 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, plesee address them to this office.
If your sources of support, or your purposes, character, or method of
operation change, please let us know so we can consider the effect of the
change on your exempt status. rn the case of.an amendment to your organiza—
tional document or bylaws, please send us a copy of the amended document or
` bylaws. Also, you should inform-us of all changes in your name or address.
IH the heading of this letter we have indicated whether you must file Form
990, Return of Organization exempt From Income Tex. If Yes is indicated, you
are required to file Form 990 only if your gross receipts each year are
normally more than $25,000. However, if you receive a Form 990 package in the
mai], please file the return even if you do not exoeed the gross receipts test.
If you are not required to file, simply attach the label provided. check the
box in the heading to indicate that your annual gross receipts are normally
$25,000 or less. and sign the return.
i II a return is required, it must he tiled by the 15th day of the fifth
#”“ `
{ Letter 94o (DD/CGI
U U U UU TGCC 01163
Case 2:03-cv-02525-DKD Document 94-11 Filed O9/30/2005 Page 2 of 4

TERRAVTTA GOLF CLUB INC
#'”~ month after the end ot your annual accounting puriod. A penalty of $20 a day
: is charged when a return is filed late, unless there is reasonable cause for
the delay. However, the maximum penalty charged cannot exceed $10,000 or 5
percent of your gross receipts for the year, whichever is less. For
organizations with gross receipts exceeding $1,000,000 in any year, the
penalty is $100 per day per return. unless there is reasonable cause for the
delay. The maximum penalty for an organization with gross receipts exceeding
$1,GDU,000 shall not exceed $50,000. This penalty may also be charged if a
return is not complete, so please be sure your return is complete before you
file it. - _
You atc not required to file Federal income tax returns unless you are
subject to the tax on unrelated business income under section S11 of the Code.
If you are subject to this tax, you must filo an income BAK return on Form
DBD-?. exempt Organization Business Income Tax Return. In this letter we are
not determining whether any of your present or proposed activities are unre-
lated trade or business as defined in section 513 ot the Code.
You ore required to make your annual information return, Form 990 or
Form 990-EZ, available Eor public inspection for three years after the later
of the due date of the return or the date the return is tiled. You are also
required to make available for public inspection your exemption application,
any supporting documents, and YOUI Exemption letter. Copies ot these
documents are also required to be provided to any individual upon written or in
person request without charge other than reasonable fees for copying and
Nm: postage. You may fulfill this requirement by placing these documents on the
; * Internet. Penalties may be imposed for failure to conmly with these
requirements. Additional imioxmetion is available in Publication 557. g 1 _ . .
Tax—Bxempt Status for Your Organization, or you may call our toll free
number shown above-
You need an employer identification number even if you have no employees.
IE 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 on all returns you file and in all correspondence with the Internal
Revenue Service.
A section 5¤1(c1(7) organization is permitted to receive up to 35 percent
· of its gross receipts, including investment income, from sources outside of its
membership without losing its tax-exempt status. Of the 35 percent, not more
_ than 15 percent of the gross receipts may be derived Erom the use of the n1ub's
Eacilitien or services by the general public. Income in excess of these limits
may jeopardize your continued tax—exempt status.
IE we have indicated in the heading of this letter that an addendum
applies, the enclosed addendum is an integral part of this letter.
Because this letter could help resolve any questions about your exempt
status, you should keep it in your permanent records.
We have sent a copy of thiS letter to you: representative as indicated iN
,.·**‘··-.
Letter 948 {no/CG}
_ TGCC 01164
Case 2:03-cv-02525-DKD Document 94-11 Filed O9/30/2005 Page 3 of 4

*rm1aRAv1*1*A Gor.? CLUB mrc
_¤·"'“‘-_ your power mli attorney.
If you have any questions, please contact. the poison whoso name and
celephonm mnmbm: are shoxm in the heading of this letter.
sincerely youre,
n
•7‘·,$I"*I
Lois G. Lenmar 1
Director, Exempt; Organizations
‘ Rulings and Agreements `
.•·••·—~. l
E
Leuuer sms (Do/ce}
.. . TGCC . .... 01155, _ _ _ _
Case 2:03-cv-02525-DKD Document 94-11 Filed O9/30/2005 Page 4 of 4

Case 2:03-cv-02525-DKD

Document 94-11

Filed 09/30/2005

Page 1 of 4

Case 2:03-cv-02525-DKD

Document 94-11

Filed 09/30/2005

Page 2 of 4

Case 2:03-cv-02525-DKD

Document 94-11

Filed 09/30/2005

Page 3 of 4

Case 2:03-cv-02525-DKD

Document 94-11

Filed 09/30/2005

Page 4 of 4