╨╧рб▒с>■  -/■   ,                                                                                                                                                                                                                                                                                                                                                                                                                                                ье┴M Ё┐╞bjbjт=т= АWАW╞       l╢╢╢╢╢╢╢╩**** 6$╩хъffffffffdffffff$╧ яfК╢fffffК┬╢╢ffЯ┬┬┬fF╢f╢fd┬fd┬О ┬P╢╢PfZ PОМ╧`┴╩`*мPP╡0хPU┬UP┬╩╩╢╢╢╢┘Sample Letter to Donors Showing Tax Exempt Status of School Districts (Developed in cooperation with WASBO) Italicized and underlined areas should be modified for the district and district letterhead used. This is intended as a sample only. Districts are encouraged to customize the letter as appropriate. (District Letterhead) (Date) To_____________: This memo outlines the understanding of ______________ School District as to the status of donations or grants awarded to the school district. Based upon review of the applicable Internal Revenue Code (IRC), donations or grants to the district receive status as charitable contributions by the donor, if used solely for a Уpublic purpose.Ф As a political subdivision of the State of Washington, the district is not classified as a У501(c)(3), charitable organizationФ; however, the provisions of IRC Section 170 govern donations and grants to the district. Specifically: Section 170(a)(1) УGeneral rule Ц There shall be allowed as a deduction any charitable contribution (as defined in subsection [c]) payment of which is made within the taxable yearЕФ Section 170(c) УCharitable Contribution Defined Ц For purposes of this section, the term Сcharitable contributionТ means a contribution or gift to or for the use of (1) A State, a possession of the United States, or any political subdivision of any of the foregoingЕ but only if the contribution or gift is made for exclusively public purposes.Ф The code does not specifically define Уpublic purpose,Ф but it is interpreted to mean the contribution or gift must not be intended to benefit any particular individual. The ____________ School District welcomes donations and grants made for the benefit of our educational program and students, and has in place accounting and reporting procedures to ensure that all donations and grants are used for their intended purpose. If you have any questions regarding this matter, please contact ____________________ (name and phone number of business manager, finance director, etc). Sample Donation Agreement To be modified as appropriate to the circumstance. Donation Agreement ____________________School District No. _____ _______________________School District acknowledges and thanks __(name of donor)____________________ for the donation of ________(describe item)__________ with a monetary value of _________________ Dollars ($________) to the district. This donation is for the sole and express purpose of ________________(note any donor restrictions on donation)___________________________________________________. The School District agrees to maintain the above-described property at ______________ ____________________ for a period of not less than _________ years from the time of donation. ____________________ __________________ Date Superintendent ____________________ __________________ Board Approval Principal Do you wish to be kept anonymous? 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