INTERNAL REVENUE SERVICE P. O. BOX 2508 CINCINNATI, OH 45201 DEPARTMENT OP THE TREASURY Date: NOV 0520% INDEPENDENT WOMENS VOICE 1726 M ST NW 10TH FLR WASHINGTON, DC 20036-4527 Employer Identification Number: 36-4534086 DLN: 17053268009004 Contact Person: ZENIA LUK ID# 31522 Contact Telephone Number: (877) 829-5500 Accounting Period Ending: DECEMBER 31 Form 990 Required: YES Effective Date of Exemption: JUNE 26, 2003 Contribution Deductibility: NO Dear Applicant: We are pleased to inform you that upon review of your application for taxexempt status we have determined that you are exempt from Federal income tax under section 501(c)(4) of the Internal Revenue Code. Because this letter could help resolve any questions regarding your exempt status, you should keep it in your permanent records. Please see enclosed Information for organizations Exempt Under Sections Other Than 501(c)(3) for some helpful information about your responsibilities as ar* exempt organization. Contributions to you are not deductible by donors under section 170(c) (2) of the Code. Sincerely, Lois G. Lerner Director, Exempt Organizations Rulings and Agreements Enclosure: Information for Organizations Exempt Under Sections Other Than 501(c)(3) Letter 948 (DO/CG) - 2 - INDEPENDENT WOMENS VOICE INFORMATION FOR ORGANIZATIONS EXEMPT UNDER SECTIONS OTHER THAN 501(C)(3) WHERE TO GET FORMS AND HELP Forms and instructions may be obtained by calling toll free 1-800-829-3676, through the Internet Web Site at www.irs.gov, and also at local tax assistance centers. Additional information about any topic discussed below may be obtained through our customer service function by calling toll free 1-877-829-5500 between 8:00 a.m. - 6:30 p.m. Eastern time. NOTIFY US ON THESE MATTERS If you change your name, address, purposes, operations or sources of financial support, please inform our TE/GE Customer Account Services Office at the following address: Internal Revenue Service, P.O. Box 2508, Cincinnati, Ohio 45201. If you amend your organizational document or by-laws, or dissolve your organization, provide the Customer Account Services Office with a copy of the amended documents. Please use your employer identification number on all returns you file and in all correspondence with the Internal Revenue Service. FILING REQUIREMENTS In your exemption letter we indicated whether you must file Form 990, Return of Organization Exempt From Income Tax. Form 990 (or Form 990-EZ) is filed with the Ogden Submission Processing Center, Ogden UT 84201-0027. You are required to file a Form 990 only if your gross receipts are normally more than $25,000. If your gross receipts are normally between $25,000 and $100,000, and your total assets are less than $250,000, you may file Form 990-EZ. If your gross receipts are over $100,000, or your total assets are over $250,000, you must file the complete Form 990. The Form 990 instructions show how to compute your "normal" receipts. 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. There are penalties for failing to timely file a complete return. For additional information on penalties, see Form 990 instructions or call our toll free number. If your receipts are below $25,000, and we send you a Form 990 Package, follow the instructions in the package on how to complete the limited return to advise us that you are not required to file. If your exemption letter states th$.t you are not required to file Form 990, you are exempt from these requirements. Letter 948 (DO/CG) INDEPENDENT WOMENS VOICE UNRELATED BUSINESS INCOME TAX RETURN If you receive more than $1,000 annually in gross receipts from a regular trade or business you may be subject to Unrelated Business Income Tax and required to file Form 990-T, Exempt Organization Business Income Tax Return. Special rules for organizations exempt under sections 501(c)(7), (9), (17) and (19) are described in Publication 598. There are several exceptions to the tax on unrelated business income. 1. Income you receive from the performance of your exempt activity is not unrelated business income. Income from fundraisers conducted by volunteer workers, or where donated merchandise is sold, is not unrelated business income. Income from routine investments such as certificates of deposit, savings accounts, or stock dividends is usually not unrelated business income. 2. 3. There are special rules for income derived from real estate or other investments purchased with borrowed funds. This income is called "debt financed" income. For additional information regarding unrelated business income tax see Publication 598, Tax on Unrelated Business Income of Exempt Organizations, or call our toll free number shown above. PUBLIC INSPECTION OF APPLICATION AND INFORMATION RETURN You are required to make your annual information return, Form 990 or Form 990-EZ, available for public inspection for three years after the later of the due date of the return, or the date the return is filed. You are also required to make available for public inspection your exemption application, any supporting documents, and your exemption letter. Copies of these documents are also required to be provided to any individual upon written or in person request without charge other than reasonable fees for copying and postage. You may fulfill this requirement by placing these documents on the Internet. Penalties may be imposed for failure to comply with these requirements. Additional information is available in Publication 557, Tax-Exempt Status for Your Organization, or you may call our toll free number shown above. EXCESS BENEFIT TRANSACTIONS (Applies to 501(c)(4) organizations) Excess benefit transactions are governed by section 4 958 of the Code. Excess benefit transactions involve situations where a section 501(c)(4) organization provides an unreasonable benefit to a person who is in a position to exercise substantial influence over the organization's affairs. If you believe there may be an excess benefit transaction involving your organization, you should report the transaction on Form 990 or Form 990-EZ. Additional information can Letter 948 (DO/CG) -4INDEPENDENT WOMENS VOICE be found in the instructions for Form 990 and Form 990-EZ, or you may call our toll-free number to obtain additional information on how to correct and re:port this transaction. EMPLOYMENT TAXES If you have employees, you are subject to income tax withholding and the social security taxes imposed under the Federal Insurance Contribution Act (FICA). You are required to withhold Federal income tax from your employee's wages and you are required to pay FICA on each employee who is paid more than $100 i n . wages during a calendar year. To know how much income tax to withhold, you should have a Form W-4, Employee's withholding Allowance Certificate, on file for each employee. You are also liable for tax under the Federal Unemployment Tax (FUTA) for each employee you pay $50 or more during a calendar quarter if, during the current or preceding calendar year, you had one or more employees at any time in each of 20 calendar weeks or you paid wages of $1,500 or more in any calendar quarter. Employment taxes are reported on Form 941, Employer's Quarterly Federal Tax Return. The requirements for withholding, depositing, reporting and paying employment taxes are explained in Circular E, Employer's Tax Guide, (Publication 15), and Employer's Supplemental Tax Guide, (Publication 15-A). These publications explain your tax responsibilities as an employer. Letter 94 8 (DO/CG) 1 7 0 5 3 2 6 8 0 0 9 0 0 4 ?71 g (Rev. November 2003) Department of Ihe Treasury Internal Revenue Service User Fee for Exempt Organization Determination Letter Request o Attach this form to determination tetter application. (Form 8718 is NOT a determination letter application.) For IRS Use Only 0MB NO. 15*15-1798 Control number Amount paid o User fee screen *r 1 Name of organization 2 Employer Identification Number Independent Women's Voice 3 36:4534086 Caution: Do not attach Form 8718 to an application for a pension plan determination letter. Use Form 8717 instead. Type of request Fee a o Initial r e q u e s t for a d e t e r m i n a t i o n letter for: o A n e x e m p t organization that has had annual gross receipts averaging n o t m o r e t h a n $ 1 0 , 0 0 0 d u r i n g the p r e c e d i n g 4 years, or (R) A new organization that a n t i c i p a t e s gross receipts averaging not more t h a n $ 1 0 , 0 0 0 d u r i n g its first 4 years $150 Note: If you checked box 3a, you must complete the Certification below. Certification I certify that the annual gross receipts of name of organization have a v e r a g e d (or are e x p e c t e d to average) not more t h a n $10,000 d u r i n g the p r e c e d i n g 4 ' ( o r t h e first ^) years of operation. Signature b 0 Initial request for a d e t e r m i n a t i o n letter for: (R) A n e x e m p t organization that has had annual gross receipts averaging more t h a n $ 1 0 , 0 0 0 d u r i n g t h e p r e c e d i n g 4 years or o A n e w organization that anticipates gross receipts averaging more than $ 1 0 , 0 0 0 d u r i n g its first 4 years c D G r o u p e x e m p t i o n letters . o > $500 $500 Title o Instructions The law requires payment of a user fee with each application for a determination letter. The user fees are listed on line 3 above. For more information, see Rev. Proc. 2003-8, 2003-1, I.R.B. 236, or latest annual update. Check the box or boxes on line 3 for the type of application you are submitting. If you check box 3a, you must complete and sign the certification statement that appears under line 3a. Attach to Form 8718 a check or money order payable to the "United States Treasury" for the full amount of the user fee. If y o u d o not include the full amount, your application will be returned. Attach Form 8718 to your determination letter application. Generally, the user fee will be refunded only if the Internal Revenue Service declines to issue a determination. Where To File Send the determination letter application and Form 8718 to: Internal Revenue Service P.O. Box 192 Covington, KY 41012-0192 If you are using express mail or a delivery service, send the application and Form 8718 to: Internal Revenue Service 201 West Rivercenter Blvd. Attn: Extracting Stop 312 Covington, KY 41011 Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. If you want your organization to be recognized as tax-exempt by the IRS, you are required to give us this information. We need it to determine whether the organization meets the legal requirements for tax-exempt status. You are not required to provice the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid O M B control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administ'ation of any Internal Revenue law. The rules governing the confidentiality of F orm 8718 are covered in Code section 6104. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 5 minutes. If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Tax Products Coordinating Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send this form to this address. Instead, see Where To File above. POSTMAN' SEP 2 2 ' 0 4 RECEIVED SEP 2 3 '04 CJNCINMA'fl SERVICE CENTER Cat. No. 64728Z Form 8 7 1 8 (Rev. 11-2003) 9; I I 7 0 5 3 2 6 8 G G 9 0 0 4 Form 1 0 2 4 (Rev. September 1998) Department of the Treasury Internal Revenue Service Application for Recognition of Exemption Under Section 501 (a) O M B No. 1545-0057 If exempt staius is approved, this application will be open (or public ins[>ection. Read the instructions for each Part carefully. A User Fee must be attached to this application. If the required information and appropriate documents are not submitted along with Form 8718 (with payment of the appropriate user fee), the application may be returned to the organization. Complete the Procedural Checklist on page 6 of the instructions. Part 1. Identification of Applicant (Must be completed by all applicants; also complete appropriate schedule. Submit only the schedule that applies to your organization. Do not submit blank schedules. Check the appropriate box below to indicate the section under which the organization is applying; a 0 Section 501 (00-Title holding corporations (Schedule A, page 7) b ?3 Section 501 (c)(4)-Civic leagues, social welfare organizations (including certain war veterans' organizations), or local associations of employees (Schedule B, page 8) I I Section 501 (c)(5)-Labor, agricultural, or horticultural organizations (Schedule I I Section 501 (c)(7)-Social clubs (Schedule D, page I 1) I I Section 501 (c)(9)-Voluntary employees' beneficiary associations (Parts I through IV and Schedule F, page 14) I I Section 501 (c)(1 C)-Domestic fraternal societies, orders, etc., not providing life, sick, accident, o r ? j | | p f 0 } f ^ i y V T ^ e ^ ' J ' e Pa9e 1 (POSTMARK DC^CIUCn RECclVfcL) (TM) I I Section 501 (c)(6)-Business leagues, chambers of commerce, etc. (Schedule C. page 9) I I Section 50l(c)(8)-Fraternal beneficiary societies, etc., providing life, sick, accidentJWotfierteerWls to members ( S c l W m j l e t . ^ a ^ f t s ) 3) I I Section 501 (c)(11 2)-Benevolent life insurance associations, mutual ditch or irrigation c o m p a ^ ^ f | y | 0 g ) i 0 g ( p ^ j ^ ^ l telephone companies, or like organizations (Schedule G, page 15) I I Section 501(c)(13)-Cemeteries, crematoria, and like corporations (Schedule H, page 16) f~l Section 501 (c)(l 1 5)-Mutual insurance companies or associations, other than life or marine (Schedule 1, page 1 7) I I Section 501 (c)(11 7)-Trusts providing for the payment of supplemental unemployment compensation benefits (Parts I through IV and Schedule J, page 18) H Section 501 (c)(1 9)-A post, organization, auxiliary unit, etc., of past or present members of the Armed Forces of the United States (Schedule K, page 1 9) I I Section 501 (c)(25)-Title holding corporations or trusts (Schedule A, page 7) la Full name of organization (as shown in organizing document) 2 Employer identification number (EIN) (if none, see Specific Instructions; on page 2) Independent Women's Voice 1b c/o Name (if applicable) 36-4534086 1 3 Name and telephone number of person to be contacted if additional information is needed Room/Suite ic Address (number and street) 1726 M Street, NW, 50th Floor Id City, town or post office, state, and ZIP + 4 if you have a foreign address, see Specific Instructions for Part 1, page 2 Michael D. Berry, Treasurer ( 202 ) 349-5880 5 Date incorporated or formed Q Yes (R)Yes ?3 No CD No Washington, DC 20036-4527 le Web site address 4 Month the annual accounting period ends December 06/26/03 Did the organization previously apply for recognition of exemption under this Code section or under any other section of the Code? If "Yes," attach an explanation. Has the organization filed Federal income tax returns or exempt organization information returns? If "Yes," state the form numbers, years filed, and Internal Revenue office where filed. IRS 99Q, for 2002-03; IRS 8868, for 06/20/03-06/30/03; Filed at Ogden, UT 84201-0046 Check the box for the type of organization. ATTACH A CONFORMED COPY OF THE CORRESPONDING ORGANIZING DOCUMENTS TO THE APPLICATION BEFORE MAILING. [><3 Corporation- Attach a copy of the Articles of Incorporation (including amendments and restatements) showing approval by the appropriate state official; also attach a copy of the bylaws. I I TrustAttach a copy of the Trust Indenture or Agreement, including all appropriate signatures and dates. I 1 Association- Attach a copy of the Articles of Association, Constitution, or other creating document, with a declaration (see instructions) or other evidence that the organization was formed by adoption of the document by more than one person Also include a copy of the bylaws. If this is a corporation or an unincorporated association that has not yet adopted bylaws, check here _ - _ _ - o I I I declare under the penalties of perjury that I am authorized to sign this application on behalf of the above organization, and that I have examined this application, iifcludin&ihe accompanying schedules and attachments, and to the best of my knowledge it is true, corrected obmplete. PLEASE Michael D. Berry, Treasurer SIGN (Type or print name and title or authority of signer) HERE J?c/ For Paperwork Reduction Act Notice, see page 5 of the instructions. Form 1024 (Rev. 9-98) Page 2 Part 11. Activities and Operational Information (Must be completed by all applicants) t Provide a detailed narrative description of all the activities of the organization-past, present, and planned. Do not merely refe r to or repeat the language in the organizational document. List each activity separately in the order of importance based on the relative time and other resources devoted to the activity. Indicate the percentage of time for each activity. Each description should include, as ci minimum, the following: (a) a detailed description of the activity including its purpose and how each activity furthers your exempt purpose; (b) when the activity was or will be initiated; and (c) where and by whom the activity will be conducted. The purpose of the Organization will be to educate women about public policy issues important to them. The Organization will mobilize citizens to be involved in policy issues important to women and to encourage them to get involved in the public debate. The Organization will educate citizens in states across the country through mail and Internet communications, seminars, book events and issues advocacy. 'It will also implement radio and television advertising to educate and promote policy positions.it will provide mailings to elected officials, grassroots leaders and other citizens on fiscal and regulatory issues important to women. Its programs will be implemented with policy best practices, coalitions and research integration The organization will develop a nation-wide membership to promote these ideas. It will utilize newsletters and e-mail alerts to provide members opportunities to attend seminars and meetings. 2 List t h e o r g a n i z a t i o n ' s p r e s e n t a n d f u t u r e s o u r c e s of f i n a n c i a l s u p p o r t , b e g i n n i n g w i t h t h e l a r g e s t s o u r c e first. Donations from corporations and individuals Dues from corporations and individuals. Page 3 Part II. Activities and Operational Information (continued) 3 Give the following information about the organization's governing body: a Names, addresses, and titles of officers, directors, trustees, etc. b Annual compensation See attached Statement 1. If the organization is the outgrowth or continuation of any form of predecessor, state the name of each predecessor, the pe - iod during which it was in existence, and the reasons for its termination. Submit copies of all papers by which any transfer of asset:; was effected. N/A If the applicant organization is now, or plans to be, connected in any way with any other organization, describe the other organization and explain the relationship (e.g., financial support on a continuing basis; shared facilities or employees; same officers, directors, or trustees). The organization will be affiliated with the Independent Women's Forum, a section 501(c)(3) organization. The organization will share employees, facilities and will have some of the same officers, and directors If the organization has capital stock issued and outstanding, state: (1) class or classes of the stock; (2) number and par va ue of the shares; (3) consideration for which they were issued; and (4) if any dividends have been paid or whether your organisation's creating instrument authorizes dividend payments on any class of capital stock. N/A State the qualifications necessary for membership in the organization; the classes of membership {with the number of members in each class); and the voting rights and privileges received, If any group or class of persons is required to join, describe the requirement and explain the relationship between those members and members who join voluntarily. Submit copies of any membership solicitation material. Attach sample copies of all types of membership certificates issued. The Organization will have only nonvoting members. Both individuals and entities are eligible for membership. There are no membership solicitation materials available yet. 8 Explain how your organization's assets will be distributed on dissolution. They will be distributed to the Independent Women's Forum, a Section 501(c)(3) organization. Form 1024 (Rev. 9-98) page 4 Part 11. Activities and Operational Information (continued) 9 Has the organization made or does it plan to make any distribution of its property or surplus funds to shareholders or members? If "Yes," state the full details, including: (1) amounts or value; (2) source of funds or property distributed or to be distributed; and (3) basis of, and authority for, distribution or planned distribution. Q Yes No 10 Does, or will, any part of your organization's receipts represent payments for services performed or to be performed?. If "Yes," state in detail the amount received and the character of the services performed or to be performed. CH Yes ? 3 No 11 Has the organization made, or does it plan to make, any payments to members or shareholders for services performed or to be performed? If "Yes," state in detail the amount paid, the character of the services, and to whom the payments have been, or will be, made. o Ves 5 3 No 12 Does the organization have any arrangement to provide insurance for members, their dependents, or others (including provisions for the payment of sick or death benefits, pensions, or annuities)? If "Yes," describe and explain the arrangement's eligibility rules and attach a sample copy of each plan document and each type of policy issued. D Yes No 13 Is the organization under the supervisory jurisdiction of any public regulatory body, such as a social welfare agency, etc.? _ _ If "Yes," submit copies of all administrative opinions or court decisions regarding this supervision, as well as copies of applications or requests for the opinions or decisions. Does the organization now lease or does it plan to lease any property? If "Yes," explain in detail. Include the amount of rent, a description of the property, and any relationship between the applicant organization and the other party. Also, attach a copy of any rental or lease agreement, (if the organization is a party, as a lessor, to multiple leases of rental real property under similar lease agreements, please attach a single representative copy of the leases.) o Yes 5 3 No 14 5 3 Yes o No The organization will lease space and employees from the Independent Women's Forum, a Section 501(c)(3) organization at a fair market value. Employees will keep detailed time records. Salaries, lease sharing amount, and office overhead expense will be allocated to the Organization on that basis. 15 Has the organization spent or does it plan to spend any money attempting to influence the selection, nomination, election, or appointment of any person to any Federal, state, or local public office or to an office in a political organization?. If "Yes," explain in detail and list the amounts spent or to be spent in each case. LZ) ^ e s No 16 Does the organization publish pamphlets, brochures, newsletters, journals, or similar printed material? If "Yes," attach a recent copy of each. - . - - << K Yes EH No The Organization does not have any published materials yet, but will have printed materials in the future, Form 1024 (Rev. 9-98) Page 5 Part III. Financial Data (Must be completed by all applicants) Complete the financial statements for the current year and for each of the 3 years immediately before it. If in existence less than 4 years, complete the statements for each year in existence. If In existence less than I year, also provide proposed budgets for the 2 years following (a) Current Tax Year 3 Prior Tax Years or Proposed Budget for Next 2 Years the current year. Revenue 1 Gross dues and assessments of members 2 Gross contributions, gifts, etc. . . . . . . Frnm 01/01//04 12/31/04 (b) 2002 241,866