Tax Exemption Status

All contributions to the Georgia Sheriffs’ Association are tax deductible

Reputable organizations can provide copies of their annual report and their official IRS letter designating the organization as tax exempt.

Click here to download a PDF of the Georgia Sheriffs’ Association tax-exempt letter, or read the entire letter below.

Jan 9, 1980

Dear Applicant:

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 501(c)(3) of the Internal Revenue Code.

We have further determined that you are not a private foundation within the meaning of section 509(a) of the Code, because you are an organization described in section 170(b) (1)(A)(vi) and 509 (a)(1).

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 and foundation status.  Also, you should inform us of all changes in your name or address.

Generally, you are not liable for social security (FICA) taxes unless you file a waiver of exemption certificate as provided in the Federal Insurance Contributions Act.  If you have paid FICA taxes without filing the waiver, you should contact us.  You are not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA).

Since you are not a private foundation, you are not subject to the excise taxes under Chapter 42 of the Code.  However, you are not automatically exempt from other Federal excise taxes.  If you have any questions about excise, employment, or other Federal taxes, please let us know.

Donors may deduct contributions to you as provided in section 170 of the Code.  Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code. 

The box checked in the heading of this letter shows whether you must file Form 990, Return of Organization Exempt from Income tax.  If Yes is checked, you are required to file Form 990 only if your gross receipts each year are normally more than $10,000.  If a return is required, it must be filed by the 15th day of the fifth month after the end of your annual accounting period.  The law imposes a penalty of $10 a day, up to a maximum of $5,000, when a return is filed late, unless there is reasonable cause for the delay.

You are not required to file Federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code.  If you are subject to this tax, you must file an income tax return on Form 990-T.  In this letter, we are not determining whether any of your present or proposed activities are unrelated trade or business as defined in section 513 of the Code.

You need an employer identification number even if you have no employees.

If 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.

Because this letter could help resolve any questions about your exempt status and foundation status, you should keep it in your permanent records.

If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter.

Sincerely yours,

James F Haggerty

Exempt Organization Specialist

Your exemption under 501(c)(3) is effective July 1, 1978, the start of the year after your operations were modified to those specified under section 501(c)(3) of the Code.