Editing Sagamore Hills PTA nonprofit (section)

==Details==

The following was found in, Georgia J-Z ([http://www.irs.gov/file_source/pub/irs-soi/eo_ga.zip zip compressed plain text], [http://www.irs.gov/file_source/pub/irs-soi/eo_gajz.xls Microsoft Excel]), from IRS, [http://www.irs.gov/uac/SOI-Tax-Stats-Exempt-Organizations-Business-Master-File-Extract-%28EO-BMF%29 SOI Tax Stats - Exempt Organizations Business Master File Extract (EO BMF)], with details from, The Instruction Booklet: Record Layout, Descriptions, and All Codes for the Exempt Organization Master Listing ([http://www.irs.gov/file_source/pub/irs-soi/eobk13.txt plain text], [http://www.irs.gov/file_source/pub/irs-soi/eobk13.doc Microsoft Word]), 2013-06.

{| class="wikitable"
! Sort (or Secondary) Name
| SAGAMORE HILLS ES PTA
| Sort Name Line is another name under which the organization does business.  Also used for trade names, chapter names, or local numbers for subordinate organizations of group rulings.
|-
! Address
| 1865 ALDERBROOK RD NE ATLANTA GA 30345-4105
|
|-
! EIN
| 586072487
| Employer Identification Number (EIN) is a nine digit number assigned by the IRS to identify a particular organization’s account.
|-
! Affiliation Code
| 9 (Subordinate - This code is used if the organization is a subordinate in a group ruling.)
| Affiliation Code defines the organizational grouping.
|-
! Primary Name
| PTA GEORGIA CONGRESS
|
|-
! Group Exemption Number
| 1595
| This is a four-digit internal number assigned to central/parent organizations holding group exemption letters.
|-
! Exempt Organization Status Code
| 1 (Unconditional Exemption)
| The EO Status Code defines the type of exemption held by the organization.
|-
! Deductibility Code
| 1 (Contributions are deductible)
| Deductibility Code signifies whether contributions made to an organization are deductible.
|-
! Organization Code
| 5 (Association)
|
|-
! Foundation Code
| 16 (Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes.  509(a)(2))
|
|-
! Subsection Code
| 3
| Subsection Codes are the codes shown under section 501(c) of the Internal Revenue Code of 1986, which define the category under which an organization may be exempt.
|-
! Classification Code
| 2 (Educational Organization)
| a further breakdown of the Internal Revenue Code subsections
|-
! Activity Code
| 059035000 (Other school related activities, Parent or parent-teachers association)
| These are codes which reflect an organization's purposes, activities, operations, or type.
|-
! Ruling Date
| 196309
| This is the month and year (YYYYMM) on a ruling or determination letter recognizing the organization's exempt status.
|}

Sagamore Hills PTA is ''not'' itself an IRS exempt (nonprofit) organization.  It gains that status by being a subordinate unit of [[Georgia PTA]], known as "PTA Georgia Congress" to the IRS.

<blockquote>Generally, a central organization holding a group exemption letter, whose subordinate units covered by the group exemption are also eligible to receive tax-deductible contributions, even though they are not separately listed. [http://apps.irs.gov/app/eos/forwardToDeductibilityHelp.do?deductibility=GROUP&dispatchMethod=parseDeductCodes]</blockquote>

'''PTA Georgia Congress <abbr title="Employer Identification Number">EIN</abbr> is 580600851'''
(found in [http://apps.irs.gov/app/eos/forwardToPub78Download.do organizations eligible to receive tax-deductible contributions (Pub. 78 data)] from [http://apps.irs.gov/app/eos/ Exempt Organizations Select Check], 2013-06)



[[Category:Sagamore Hills PTA]]