The Local Red Mountain Council is a 501(c)(3) IRS/FTB Non Profit under IRS and California codes. Anyone may make a tax deductible donation of any amount to the Red Mountain Council. Owner of property in Red Mountain area should help keep the community from degrading.
Donate Today Using Paypal!
Or, check donations can be mailed to the RMC adderess:
Attention RMC Chairperson
Red Mountain Council Inc.
PO Box 788
Red Mountain, CA 93558-0788
Please make your checks payable to "Red Mountain Council."
Quoted from IRS:
Although not required to operate, obtaining federal 501(c)(3) tax status allows nonprofit organizations to accept donations that are tax deductible to the donor. The application process can be started at any point following incorporation and it generally involves several months of review by the Internal Revenue Service. In addition, retroactive tax deduction for donors is authorized by the IRS in certain instances, and nonprofits can use a fiscal sponsor for donations in advance of receiving 501(c)(3) status. An organization may qualify for exemption from federal income tax under 501(c)(3) if it is organized and operated exclusively for one or more of the exempt purposes under the Internal Revenue Code, such as for religious, charitable, scientific, public safety, literary or educational purposes, or for the prevention of cruelty to children or animals.
IRS and California NON-Profit Donation Deduction Forms
You deduct Cash Donations on the IRS Schedule A, and California Itemized
"How a Public Charity is Defined Under Sec. 509(a)(2), Mar 23, 2015"
The IRS has four categories under Sec. 509 that allow an organization to be a public charity, but the two most common are 509(a)(1) and 509(a)(2).
The test to classify an organization as a 509(a)(2) public charity is strictly a mechanical test. The organization must have more than 33.33 percent public support and may not have more than 33.33 percent of its support from investment income."
I Will add: The 509 categories are actually the sub-categories under the larger, Charitable, 501(c)(3) non-profit designation. The four 509 categories are the 'tool' which the IRS uses to further designate 501(c)(3) non-profit organizations, by the source and amount of their income.
In evaluating the Red Mountain Council's application for 501(c)(3) status, the IRS has determined that we will derive more than 33.33 percent of our income from public support, and less than 33.33 percent of our income from 'investment income'. Thus, our sub-designation under 501 (c)(3) 'charitable non-profit organization', is as a 509 (a)(2).
In point of fact, Red Mountain Council has, and has always has had, zero income from 'investment income.'
And Red Mountain Council has always derived more than 33.33 percent of it's income from 'public support.'
So the designation (#6) in question, on IRS Letter 947 "Public Charity Status: 509(a)(2)," could be 'misconstrued' to the un-initiated as different from the designation as a 501(c)(3). However, in it's very designation as "Public Charity Status" it is implicitly indicated by definition, first, to be a 501(c)(3) non-profit, or a "Public Charity."
I will point this possible 'confusion' out to IRS Agent Jeffry Cooper, or 'contact person' Kevin Payton, in the Cincinnati IRS Office, author(s) of this document, and ask them to make it more 'idiot proof."
Chairman, Red Mountain Council
IRS form 8382 non Cash Contributions Deductions
IRS publication p526 on Charitable Contributions to non-profit
IRS publication p561 Determining the Value of Donated Property
IRS publication p1771Charitable Contributions
IRS compliance guide for tax exempt Organizations p4221nc
Schedule A 1040 Donation Deductions Itemize
IRS Schedule A for non-profit Donations Deductions Itemized
Tax Payer EIN IRS form W-9