c. Sheriff-state surplus program eligibility application

YT IRS Department of the Treasury .r. Internal Revenue Service P.O. Box 2508 In reply refer to : 0248206070 Cincinnati OH 45201 May 04, 2010 LTR 4076C EO 45-6002205 000000 00 00018161 BODC: TE COUNTY OF CASS OFFICE OF AUDITOR PO BOX 2806 FARGO ND 58108-2806 2994 Federal Identification Number : **-***2205 Person to Contact : Mrs . Turner Toll Free Telephone Number : 1-877-829-5500 Dear Taxpayer : This responds to your request for information about your federal tax status . Our records do not specify your federal tax status . However , the following general information about the tax treatment of state and local governments and affiliated organizations may be of interest to you . GOVERNMENTAL UNITS Governmental units, such as States and their political subdivisions, are not generally subject to federal income tax. Political subdivisions of a State are entities with one or more of the sovereign powers of the State such as the power to tax. Typically they include counties or municipalities and their agencies or departments . Charitable contributions to governmental units are tax-deductible under section 170 (c) ( 1) of the Internal Revenue Code if made for a public purpose . ENTITIES MEETING THE REQUIREMENTS OF SECTION 115( 1) An entity that is not a governmental unit but that performs an essential government function may not be subject to federal income tax, pursuant to Code section 115( 1) . The income of such entities is excluded from the definition of gross income as long as the income ( 1) is derived from a public utility or the exercise of an essential government function , and (2) accrues to a State, a political subdivision of a State, or the District of Columbia . Contributions made to entities whose income is excluded income under section 115 may not be tax deductible to contributors . TAX-EXEMPT CHARITABLE ORGANIZATIONS An organization affiliated with a State , county, or municipal government may qualify for exemption from federal income tax under section 501 (c) (3) of the Code, if ( 1) it is not an integral part of the government , and (2) it does not have governmental powers inconsistent with exemption (such as the power to tax or to exercise enforcement or regulatory powers) . Note that entities may meet the requirements of both sections 501 (c) (3) and 115 under certain circumstances . See Revenue Procedure 2003- 12, 2003- 1 C. B . 316 .