IRS Tax Exemption NoticeU. S. TREASURY DEPARTMENT
INTERNAL REVENUE SERVICE
DISTRICT DIRECTOR
J�'tUf P. O. BOX 1177
•:>d„Nara„�
HELENA, MONTANA 59601
Kalispell Airport Association, Inc.
City Airport
Kalispell, Montana 59901
Gentlemen:
IN REPLY REFER TO
Form L-179
Code 414 :ME
HEL:E0:66-41
1. R. CODE
SECTION 501(C) ( 4 )
ADDRESS INQUIRIES AND FILE RETURNS WITH
DISTRICT DIRECTOR OF INTERNAL REVENUE
Helena, Montana
ACCOUNTING PERIOD ENDING
December 31
On the basis of your stated purposes and the understanding that your operations will continue as
evidenced to date or will conform to those proposed in your ruling application, we have concluded
that you are exempt from Federal income tax under the provisions of the Internal Revenue Code
section indicated above. Any changes in operations from those described, or in your character or
purposes, must be reported immediately to your District Director for consideration of their effect
upon your exempt status. You must also report any change in your name or address.
You are not required to file Federal income tax returns so long as you retain an exempt status,
unless you are subject to the tax on unrelated business income imposed by section 511 of the Code,
in which event you are required to file Form 990-T. You are required to file an information return,
Form 990, annually on or before the 15th day of the fifth month after the close of your annual
accounting period indicated above.
You are liable for the taxes imposed under the Federal Insurance Contributions Act (social security
taxes); and for the tax imposed under the Federal Unemployment Tax Act if you have four or more
individuals in your employ.
Any questions concerning excise, employment or other Federal taxes should be submitted to this
office.
This is a determination letter.
Exemption is granted under section 501(c)(4) since section 501(c)(6) is
not applicable.
Very truly yours,
X &-� C / -,z1
Nelson L. Seeley
District Director 7
FORM L-179 (6-64)