.

Department of the Treasury

Internal Revenue Service
P.O. Box 2508
Cincinnati, OH 45201

Person to Contact:
Date: JAN 1 9 200? Barb Herald
ID #31-02637
LIVERMORE CHARTER LEARNING Toll Free Telephone Number:
CORPORATION 877-829-5500
543 SONOMA AVE Employer Identification Number:
UVERMORE CA 94550 34-1984585

Dear Sir or Madam:

This is in response to your request of December 6, 2006 regarding your tax-exempt status. We have updated
our records to reflect the name change as indicated above.

Our records indicate that a determination letter was issued in April 2004 recognized you as exempt from
Federal income tax. Our records further indicate that you are currently exempt under section 501(c)(3) of the
Internal Revenue Code,

Our records also indicate you are not a private foundation within the meaning of section 509(a) of the Code
because you are described in secfion 50g(a)(1) and 170(b)(1 )(A)(ii).
)
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,

If you have any questions, please call us at the telephone number shown in the heading of this letter.

Sincerely,

Cind^/Westcoti
Manager, Exempt Organizations
Determinations

)
 EN'I'ERNAL REVb'MUE ,'JERVrCE
P . O . B0:< 2Si)H DEPARTMENT OF THE TREASURY
i J i N C r N N A T i : , OH 4 5.5 0 1

Date: Kmpioyer I d e n t i f i c a t i o n Number-

HAY i 2 2005 )4-l984585
DLN:
CCVERMORE VALLEY CHARTER .SCHOOL
C / O ADAM SUSZ t70S312l031014
7 PARK CENTER DR Contact Person:
VICTORIA L A H E Y ^^tf
.•2ACRAMENT0, CA 95325-0000 31304
Contact T e l e p h o n e N u m b e r :
(877) 8 2 9 - 5 5 0 0
Accounting Period E n d i n g :
June 3 0
Public C h a r i t y .Status:
IVO(b) (1) (A) (ii)
Form 990 R e q u i r e d :
Yea
ECeective D a t e of E x e m p t i o n :
March 10, 2004
Contribution Deductibility
Yes

Dear Applicant:

.loducUbl. .under s . o U L l , l l c T u : c o ^ , ' ' ' ' Z " ^ \ ' = ' ^ ' - """'""tlons to you «e

™,..a.„, ,o„ „e,„p.,,:-- "r3;o;;r.e=:r^.'T;v"r;rL:-^=:^;?3.^

Organir.at ions exempt under se(-tir-,r. • ^ m / ^ v / i > ,:^,
.,a e i U . „ pubLlo charlt . s o f p r ^ a t r o ^ d l j o n f ° l;""! ""^ ' " " " " "l^'i'^O

f;u"rnr%:-i"„r.--;rj^-.L".o-=i-dr--"L'p-LSS[.L""-
organization, ' "-tiaponsiDiiitles as an exempt

Letter 947 (DO/CG)

 LIVERMORE VALLEY CHARTER SCHOOL

we have s e n t a copy of t h i s l e t t e r to v o „ .
power of .ittornev J-eccer to your r epresentative as indicated in
irney, your

Sincerely,

Lois G. L^Crner
Director, Exempt Organisations
Rulings and Agreements
Enclosures: inf
ormation for Organisations Exempt Under Section 501
(c)(3)

Letter 947 (DO/CG)

 -3-
LIVERMORE VALLEY CHARTER SCHOOL

"HERE TO GET FORMS «,D HEIP

iocal tax assistance

Additional infor ma
our custom
8:30 a,m
5:30 p.m. Eastern time. ^ ® 1-877-829-5500 between

NOTIFY US ON THESE MATTERS

re you change your name, address n,.,-n
support, please inform our TP/rl'n?.^''' °P«^ationa or sources of F,'
ollowing addre.ss: Internal^l^^e'^Sre^r^eice^^n^ T'^^^ °"^- - '^e^'^^'

PILING REQUIREMENTS

Organization^Exemnh'^Pr^'l" r"^ indicated whether you must fn<. D

:o.",%«arS:-„- " - " - " "" "-. U .».. ,.o„ „oe.p^. a., „o.„..,

•no„.n- „ceip„. "°- ' - ^ » ™ " « instruction, aho:"";"™-,!"^"^™''^,^^

- ™ " 0 .,o.du.. , i. „ , „ , , , ,„^ ^^^^ ^^^^ ^^^ ^^^ ^^^^ ^^^_^^

It a return is reauirpd ,• ^

.r, -^-^ °"^ ^°^^ free number.

If your receipts are below $25 ooo .nH
ttie instructions in the package on' h / ^ ^^"^ ^ ° " ^ ^°^"i 990 Packaoe f i,
us that you are not reguLSd^?: ? U e ° ' ^° ^°"^P^«^« ^^« ^-i^^d r:turrto'a1ii:e
If your exemption letter states ch^t- '
that you are not required to r U e E o ™ „ „ , ,„„

Letter 947 (DO/CG)

 LIVERMORE VALLEY CHARTER SCHOOL

are exempt from these requirements,

^RELATED BUSINESS INCOME TAX RETURN

or business you'^mly ^ i J ^ ' T ^"""^^^^ ^" ^ — -ceipts from

to. file Form'990 ?y ELmpt'oraa'° ""^^l-^ed Business i ^ S e Tax and'^"'"^ '^^^^^
several exceptions' to thL, t a T " ^ ^ ^ ^ ° " ^ - i — income T^x S u r ^ " ' S i r e
1- Income you receive. F^^.„ ^,.
-related buslnel' f„"l^"" Per,cr„a„ce ot your exempt .etivUy ie not

tinanced" income. For T H H ^ H , iunuo. This income is r.= i 1.»^ ,,.4, ,

" ' " " • "•'"•=""" - — " ' ^ -O ™ P O R « „ O „ PETOR.

FUNDRAISING

no°"^i'"d,l™tl,^:; r r e " . ^ e T L " " t °"'^ " '^^ ' " - ' that they are t

CONTRIBUTIONS OF $250 OR MORE

Dono:-s must have written Qnhot- ^- •

by

Letter 947 (DO/CG)

 LIVERMORE VALLEY CHARTER SCHOOL

providing a written statement iJqt-inrY =M„

donated property. l^-Sting any cash contribution or describing any
This written statement must be provided at the him. ^ .v,
1. no E^rescribed format for the^wrltten s a ement Le. e' ^""'^^^^"tion. There
electronic (e-mail) or computer-generated Jorms are S e p t ^ b i r ' ' " ' " ^ ''"'
The donor is responsible for the va^,,=.^^^ c .^
written statement must provide a "uffJcie t°H "^'"^ P-^operty. However, your
contribution. For addifionafinforma i o r r e S d S ' d ° " '° T"""'' '^^^ ^ ° - ° "
Publication 1771, Charitable Cohtribu ions ^^substanM^t'' ^"^^^^^^iatlon, see
Requirements. For information about the valu^Mnn o^ H °" ^"""^ Disclosure
Publication 561, Determining the Valuro%'Do:;a\;rp?fperty''' " ' ° ^ ^ " ^ ' ^^^
CONTRIBUTIONS OF MORE THAN $75 AND
CHARITY PROVIDES GOODS OR SERVICES

^jr^ ?ror:u\n"-?4"n:rtir"o„\?^^;t-1: T- r.^r-- - - -

Contribution deductions are al]nw;=ihi<» >•„ ^
contributions exceed the talue of tie ooodror' °"'^ '° '"^^ "^"^^"^ ^^eir
Ticket purchases and similar payments TnconiunJZ"""^.^"''^'''^'' ''' exchange,
may not necessarily qualify as fuUy deductible c^ntrih^ '""^'^'^'"^ ^"^"^^
circumstances. if your organization cnnH,^^. F ''°"'^^i'=^tions, depending on the
ber.efit dir.ners, shows, men^v^S^sh d r i v e s etc "wh'^'"^ ""!"'^" ^'^'^'^ ^^
received, you are required to provide I w k t ten' J ^ something of value is
the fair market value of the specific tte,nfn ^'^^'^^'"^""^ informing donors of •
exchange tor contributions of more^Sa;?75. '^'"''^' ^ ° " Provided .in
You should provide the wn'n-on ^i„..,^
determine t L fair ma^keT^^I^:;e' r nrbe^elttTe^c^iJeV'dT^ °' ^"^ ^^-^' '
of the contribution that is deductible and state ^ h r ^ determine the amount
fundraising materials such as solicitations tickets information in your
of the contribution 'that is deductiblfu Umited to^h '^^^'P^'' ^he amount
(and the v.ilue of any property other th.,^ t . T ^ ^^^ excess of any money
the value of good.s o^ s'ervi'ces pro^deS by'tSe^'ch^rUv Y^'' "^.''^ "°"°^ ^ ' -
statement should be made, no later than L . L . ^ ' ^°'''' disclosure
subject to certain exceptions vourd?«;i ""^ payment is received,
fundraising circumstances whe;e'^each;omiletrn'^'^°:'^''"'^'^y "PP^^^^ ^° any
contribution portion, e x c e e S H , ; For additionlH ^ ^"^^"^^"9 ^he
1771 and Publication 52., Charitable C o n ^ r i b u t J o n s . " " ' ' " " ' "^" Publication

EXCESS BENEFIT TRANSACTIONS

Kn:nt^:r:^:Lti:nri;i:?:e^:rtrtonfw^Lrf ^^ - -«--• -cess

provides an unreasonable benef t t o a D e ™ . L " 501(c)(3) organization
s u b s t a n t i a l influence over the o r g ^ n L a t ^ ' s S f a i r s " % r ' ' T ''^ ^"^^"^^^^
may be an exce;3s benefit t r a n s a c t i o n i n v ^ w i L " ^ ° ' ' b e l i e v e there
te,.ort ,ne. t r a n s a c t . ™ „„ . . „ ^^^r'^^l^^ ^ ^ ^ S ^ ^ ^ ^ J ^ ^Tlt

Letter 947 (DO/CG)

 -6-
LIVERMORE VALLEY CHARTER SCHOOL

t:u^^ee'n"u^er\'o"^^;ta"r„'a°ddr?™„:ri„^t^r::^" " ' - ' ' • " '»" » ' c a U our

this transaction. uaicionai information on how to correct and report

EMPLOYMENT TAXES
If you have employees, you are =:UHH»^H ,-
security taxe.s imposed unde^^hrF de.ariJsura^ce'cort'r^^'"^ ^"^ '^^ -=^^1
YOU are required to withhold Federal income tax f r . ' ^ ' ' ' ' ° " ^""^ '"^A) .
you are required to pay FICA on each emplovee who U ^"""^ -"-Ployee'a wages and
wages during a calendar year To know h n ^ ^ u ^^^"^ "'°'"^ '^han $ioo in
Should have a Form W-4, Employee's S i t h S d i n g A U o w r '";^ '° withhold, you
for each employee. Organizations described ?n ^1^°''^'"'^ Certificate, on file
are not required to pay Federal S n e m p S m L ^ ^ J a r (FU?A)'°'^^^ ' ^' °' '^^^ ^°<^^

^:^''^^^-^sr^ -t^h^Td^:^' Zo^^r- '-^-^y — ^ -

employment t a x e s a r e e x p l a i n e d n c i r c i l a r E ^^Emnf'"^' ^ ^ ^ P ^ ^ ^ ^ " ? a n d paying
( P u b l i c a t i o n 1 5 ) , and E m p l o y e r ' s S u n n ^ ^ i f e i ' ^ ' " P ^ ^ V e r ' s Tax G u i d e ,
Tl,e.e p u M . o a t i o n . e . p i a ^ n Z ^ ' ^ ^ l ^ ^ ^ ^ ^ ^ ' ^ ' ^ ^ ^ ^ ^ ^ ^ .S-«.

CHURCHES
Churches may employ both miniqterc ^r,a u
or church-contr^lle'd or^aniz^tion': Trt s'ubStTo'ln'cc; ' ^ ^ ^ ^ ^ ^ °^ ^ ^ - ^ ^ -
may be exempt from FICA taxes. Churches are not / . ^ ^ ^ withholding, but
addition, although ministers are generauJ ™ ^ required to pay FUTA tax. m
treated as en,ployees for employment tlxj^rpo^s ^^r'/-Pl°yees, they are not
rules for merobers of the clergy and r e l i S s wo;^. ^Pecial employment tax
Publication 517, social Security and n.h!^ r / ""^ ^'^^ explained in '
Clergy and Religious Workers Churches Shou^d^^r''"" '°^ ""^^^^ °f the
15-A. publication 182B, Tax GuiSelor c h S f s ' ^ n d TeT"'" ^"^^^--"^"^ l^ and
al.so discus.ses the various benefits and resoon^i h ? • f ^^"''^ Organizations, ,
under Federal tax law. ""^ responsibilities of these organizations

PUBLIC CHARITY STATUS

Every organization that qualifies for i-nv =.
described in section 50i?cM ) i^ ao'Av.',TT'''fl^^ ^" organization
Of: the categories speciflcaui eJcluS^d ^r^m thfdeftnl^"'"^^ ' ' '^''^ '^'° °-
(referred to in .section 509(a)(1) (2^ (^^^^ ,fff ^ ^ ° " °^ ^^^^ term
def.inition divides these organization^ J.i' . ^V^' ^"^ ^ " ^ ^ t , the
foundations and public rharlues ° classes, namely private

r"^ii;.rj;;c;rr"f—--;j"n:j-to^?^o3—^^^ support or

private Eoundation, even it1t"Ld"=o :eJ:„ue°or"x'pe'ii:/°™ " ° - " ' " " " " «

Letter 947 (DO/CG)

LIVERMORE VAl^LEY CHARTER SCHOOL

The Code section under which you are classified as a public charity'is shown in
the heading of your exemption letter. This determination is based on the
information you provided and the request you made on your Form 1023
application. Please refer to Publication 557 for additional information about
public charity status.

GRANTS TO INDIVIDUALS

The following information is provided for organizations that make grants to

individuals. If you begin an individual grant program that was not described
in your exemption appli.cation, please inform us about the program.

Funds you distribute to an individual as a grant must be made on a true

charitable basis in furtherance of the purposes for which you are organized.
Therefore, you should keep adequate records and case histories that demonstrate
that grants to individuals serve your charitable purposes. For example, you
should be in a position to substantiate the basis for grants awarded to
individuals to relieve poverty or under a scholarship or education loan
program. Case histories regarding grants to individuals should show names,
addresses, purpo.'=3es of grants, manner of selection, and relationship (if any)
to members, officers, trustees, or donors of funds to you.

For more infcjrmatioh on the exclusion of scholarships from income by an

individual recipient, see Publication 520, Scholarships and Fellowships,

INFORMATION FOR CHARTER SCHOOLS

You are not subject to the specific publisliing requirements of Revenue

Procedure 75-50, 1975-2 C.B., page 587, as long as you are operating under a
contract with the local government. If your method of operation changes to the
extent that your charter is terminated, cancelled, or not renewed, you should
noti'y us. You will also be required to comply with Revenue Procedure 75-50,

Letter 947 (DO/CG).

 ,)

Internal Revenue Service Department of the Treasury

P.O. Box 2508
Cincinnati, OH 45201

Person to Contact:
Date: J A N 1 9 200? Barb Herald
ID #31-02637
LIVERMORE CHARTER LEARNING Toll Free Telephone Number:
CORPORATION 877-829-5500
543 SONOMA AVE Employer Identification Number:
LIVERMORE CA 94550 34-1984585

Dear Sir or Madam:

This is in response to your request of December 6, 2006 regarding your tax-exempt status. We have updated
our records to reflect the name change as indicated above.

Our records indicate that a determination letter was issued in April 2004 recognized you as exempt from
Federal Income tax. Our records further indicate that you are currently exempt under section 501(c)(3) of the
Internal Revenue Code,

Our records also indicate you are not a private foundation within the meaning of section 509(a) of the Code
because you are described in section 50g(a)(1) and 170(b)(1)(A)(ii).
)
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.

If you have any questions, please call us at the telephone number shown in the heading of this letter.

Sincerely,

(.A/Kck UMCC^-
CindVWestcott
Manager, Exempt Organizations
Determinations

)
 INTERNAL REVENUE ,'JERVICG
P . O . BOX 2 5.) 8 DEPARTMENT OF THE TREASURY
C I N C I N N A T I , OH 4 5.201

Date; f-.mployer I d e n t i f i c a t i o n Number

MAY 1 2 2005 i4 -1984585
DLN:
LIVERMORE VALLEY CHARTER SCHOOL
17053321031014
C/O ADAM SUSZ
Contact Person:
7 PARK CENTER DR
VICTORIA LAHEY ID» 31304
,'3ACRAMENTO, CA 95825-0000
Contact Telephone Number:
(877) 829-5500
Accounting Period Ending:
June 3 0
Public Charity Status:
L70(b)(1)(A)(ii)
Form 990 Required;
Yea
Effective Date of Exemption:
March .10, 2004
Contribution Deductibility;
Yes

Dear A p p l i c a n t :

r^^p? s t \ : : : f „ r . ] ; ; e ° " t : ~ i : , ^ r t ; ; r . , c " n : r ' ro-r appucatio„ tor ta.

under s e c t i o n 5 o U „ - l ( J l aTZTVt^rn.i «^t,r... T^. '°" '"""''^ ^ " " " ^ tax
d e d u o t l b l e under » e c t ion , ^ t ' n r ^ t e »,"u a r e ^i ' ^ ° " : ^ ! ^ " t " " » t o you a r e

r e , a r d r n , your exempt . , t a t u e ? ^ s l : ^ : ! ^ ^ V ' t i ^ ^ l ; : ; ^ T t i ^ i : Z .

O r g a n i ; ^ a t i o n s e;<empt under s e c t i o n , 501 ( c ) ( 3) of t h e Code a r « F,, ^h
a s e i t h e r p u b l i c c h a r i t i e s o r nri,/;.i-o ^^ ^ . ^^^ f u r t h e r classified
.J^puMic cLrity under t^^ . " d r S t o i - r t J ^ t e d ' i „ " t . f S ^ ^ o f J ^ f " "'

=;ntornr%o-°i:,:r.^"^?u™-i?^rL°tiS™ELr-u"j-^i-L;K!it!:rr"
organization. ^ 'esponsibliities as an exempt

Letter 947 (DO/CG)

 LIVERMORE VALLEY CHARTER SCHOOL

We have sent a copy of thie- I,,WH

power of .ittorney
>rney ^^"""^ "^^ Y''^^ ^ epresentative as indicated in your

Sincerely,

Lois G. LCrner
Runn''''' f^'^
Rulings and '^P'^ organizations
Agreements
Enclosures:
information for Organizations Exempt
Under Section 501(c) (3)

Letter 947 (DO/CG)

 -3-
LIVERMORE VALLEY CHARTER SCHOOL

C»EOR„,TiO» POP OR.^p.„TiO»S EXEMPT ^OER SECTION SOU., ,3,

WHERE TO GET FORMS AND HELP

B£'---^^^^& : t - ? r - - - a'- f t"L-rt°-'-"-

iocax tax assistance
Additional information about anv tonir. A -
our customer service function'by caLlng'toirfre'^'°: ""^^ '" ^^^^^^^^ through
8=30 a.m. - 5:30 p.m. Eastern time "^^ 1-877-829-5500 between
NOTIFY US ON THESE MATTERS
If you change your name, address ni'mo^o
support, please inform our T E / G E ' c u ^ ^ ^ ^ ' °P«^^tions or sources of financial
following address: Internal L v L u e s ^ r v i c T f '"^"'"^^ °"i<=^ -t tJe '
45201. If you amend your organ?zationarH ' '^^ ^°'' ' ' ° ^ ' <^incinnati, Ohio
organization,
amended Provide'the
documents Customer
Pif..3 = ^ ^•-umer^Account
0 0 0 ! ? ^Services
^ " ' °^ Office
^^•'"^^' °^ ;
with dissolve
:. r,r. ^ your
^

"-"=.».lie -"nri^-r-.T-iit^f ?srj—"^^^^^^^^^^^^^^

FILING REQUIREMENTS

Organization^Eiempt''From rncome^T^^^"^ whether you must file Form 99o Return ^^

t..e o,den Su..i=.io„ Proc^-^-J ^T.^^.^T^Z^il/.T-olir^' " '"-""n"'

:o"re\^\„"St-„'° " " ' - ™ ' - °-V it your ,ro.3 receipt, are „or,aiiy

t^aTLIetrarrTL-=tL- T^^IH."^^Z^lliT^ n ' ~ ' ^ -"

a'i^Tie' Spie^: ^0°:/?,°:: " L - K r ; - T " " " - " ° ^ - ^ » . - " . - - ' .'u-r
"nor™.il. receipts. ^ ° ™ " » "=tr„ctiona show how to compute your
Eor. „ „ schedule . i. required tor .oth Por. „ „ and Por„ „o-EZ

i'i4^^r"rY-""-™-'"--«""pefr„f' ; j - - ' - -«^^h „„th

failing to timely file a complete return t ^ ^""^ penalties for
P™aU,ie3, ,ee Por» „„ instJuc't'L^rorcaii^^r^^fJ»Se^:;u'l'e":"°" °"
If your receipts are below $25 000 ^nr^
the instructions in the packag; on'hoC to'c''"? T " t ^"'"^ ' ' ' ^^^^age, follow
us that you are not required ^o ?ile ^"'"Pl^te the limited return to advise
If your exemption letter states th;.h ,
fates that you are not required to file Form 990 you

Letter 947 (DO/CG)

 -4-
LIVERMORE VALLEY CHARTER SCHOOL

are exempt from these requirements,

^RELATED BUSINESS INCOME TAX RETURN

If you receive more than •^i nnn
or business you may be sub!;ct . ^ T ^ ^ ^ ^ ^" ^^°^« receipts from a r. •,
to file Form 9 9 0 - T ; Exemot or' ""^^lated Business Income Tax a n H ^ " ^ " '^'^^^^
several exceptions' to'thi's S ' ^ - ^ - " Business income T^x S u r T ''XtTtre

1- Income you receive frnm hh=.

unrelated business S o m e P ^ ^ ^ ^ — - of /our exempt activity is not

income tax see Publication 5 98 Tax on n^r ?"/;^""'"3 unrelated buaiLsa

Or,an..atro„s, or call our toll l^rn.Zl'T^L'Tj,":'' ' " ' ' " "' ^^^^
P0B.1C ™.,PPOTK« OP .PPPi«T10» ™ o 1KP0R^.TX0H R E T ^

Additional mtormation is aTalJable 1^%,°^^" "''" " " ' "qt,ire»e„ts ™''
-ur Or,ani.atio„, or you may o a ^ i ^ - t^oJi^Jrern-u^e'; J h o ^ ^ - S e ^ " - ' "

FUNDRAISING

»"^^iSS;™tiL° i:rrec:i^--„'--„°-^ to th. extent that they are ,i.t, d

CONTRIBUTIONS OP { 2 5 0 OR MORE

cont;L„Tr^„":r,^so"o'r"™re'"\"i';h"'- " " '^= =^«"^ ^« any charitabl

<>-tn written su.t..„tuti:n t - - r c L ^ U y , ' - o u ^ " : „ - a \ s " = ~ ^ ^ ^ ^ ^

Letter 947 (DO/CG)

 LIVERMORE VALLEY CHARTER SCHOOL

do°:i:;,ilr:p"jy"" " " ™ - ' ''•'"-'« --y «3>^ =o"tril,uticn or desoriMn, any

This written statement must be provided at i-h.= ^ •

is no prescribed format for the'^rl ten s a emen "' Lett ' '^^"^^i^-tion. There
electronic (e-mail) or computer-generated'JoJ^^re aSceptabl^^'"'^"^"^ "^"^
The. donor is responsible for the valu;,t-i^r, ,.F ^ ....
written statement must provided luffic ^nt defc'pMort^"''^- " ° " ^ " ^ - ' Y^-^
contribution. For additional information reaardfn^ a ^"PPort the donor'a
Publication 1771, Charitable ContJibu ions .uh'^^ f°"°^ substantiation, see
Requirements. For information ahnnthh° ," Substantiation and Disclosure
Publication 5.1, Oetermin?^rthfva\^r:f^.^\\^rp?fpe'°???^^ P^°P-^>'' - «
CONTRIBUTIONS OF MORE THAN $75 AND
CHARITY PROVIDES GOODS OR SERVICES

L!rv:c- ' ^ X - ^ : ^ Z ' Z ^ - ; : : ^ ^ t ^ -o^^^jceive ,ood. or

Contribution deductions are allowahTp h-, a

contributions exceed the vJlue of tie a^nt °"^V '° '^^ ^^'^^"t their
Ticket purchases and similjj pa^me^S ?n c o n ^ ^ n c M r ' ^ ^ r ^ " ' " " ^ '^ exchange.
may not necessarily qualify as ^ X deduct ^^lec^ntrih'; •'""^""'^'"^ ^"^"^^
circumstances. if your organization conducts f u n d r i ^ " ^ ' ^^P«"ding on the
benefit dirmers, shows, menlbership Sri^es etc wh ^"^ ^^!"'^ ""^^ ^^
received, you are required to provide !«;.• T^^" . t ^°"^«thing of value is
the fair market value of the specific ttenf statement informing donors of
exchange tor contributions of moJ^thai $75. '"""'"^^ ^ ° " P^°^^'^«^ •^-

d^ter^in^trfi?: ^ ^ ' ^ ^ ' i ^ ' l ^ - ^ T ^ . ^ ^ ^ ^ ^ ^ - -^ event,

of the contribution that is deductible !nd state t M ' f'^"'"i"^ the amount
fundraising materials such as solicitations ttcLh ^formation in your
of the contribution that is deductible t S n m i t e ^ . '.K""* receipts. The amount
(and the value of any property o^her than ^nn ,? . ^ ^ ^"""^^^ °^ ^"V "-^ney
the value of good,s or services provided LThe'^ch^""."'^"'"^ "^^ ^^^ ^°"°- 1^«-
statement should be made, no Lferthan It ^ L ^ '^^ ^ ° ^ ^ disclosure
subject to certain exceptions, yo^rS^s^losurere.'no ' ' T f ^ ' '^ received,
fundraising circumstances whe^e each comi^e^^ ^^^P^^^^'i'^lity applies to any
contribution portion, exceedr$7r For additionir ^ ^"^^^^^^9 the
1771 and Publication 526-, Charitable ?ontr?butJSns.'""''°"' '"" Publication

EXCESS BENEFIT TRANSACTIONS

b^":^t1r:^L^t'""ri;;°i•:e^^t^t:,"r.h1rra"'™t""«"•• --«• —
provides an unreasonable bene? t to a person who " " " ' = ' " ' «9a"l"Eion
2r2"a'i»L;e"-'Ce"tirt^:;'\cSrini r
leport the transaction on Por„"5ro"r"^J^L^- ^ " S t S a ' f i " ^ ^ - 1 ^ L ^ i f

Letter 947 (DO/CG)

 -s-
LIVERMORE VALLEY'CHARTER SCHOOL

t;:u;ti:e^^Ue"rt-=^;»in'ad'dr^o„I^i-„^-™ r°„\^;.°t' - - - - - " o„r

this transaction. • - ' " f o r m a t i o n o n how t o c o r r e c t and report

EMPLOYMENT TAXES

^fc-?t;»t:x:rj--:d ^z^'t,:'^-,^^^^^^^^^^. a„d th, sodai

;i: a": r - - r e 1 l^ l ^ : ^ - ^ i ^ ^ ' ^ f h 7 ^ ^ ™P--'a':^™'and
wages during a calendar year To know h n ^ ^ ! H P"*^"^ "'°'"^ than $ioo in
should have a Form W-4, Employee's WithhordTnf A 1'?''°"^" '^^ '° withhold, you
for each employee. Organizations describid'n sectTonln'^T^t'''^''' ''^'''-
are not required to pay Federal Unemployment ^axfF^^A) ' ^'^ '" °' '""^ ^°^«
f ^ ^ ^ ' l ^ ^ - ^ ^ ^ -,--J-- - P - y e r ' s Quarterly Federal Tax

!Sr-tL-^5r,-:d-s^r^-^r3r"- v-^--^?af^u?d:?^ - - ^
These publications e x p l a ^ J - ^ / . r ^ l r - u s t i i S i ^ - f - . - - - - - - - ' •
CHURCHES

o^cp-h-LtS^L^:-.----: :rl:;sStrr-o r ° - - - — ^
treated as er„ployees for empl^yn^ent L x ^u'rpo^r 'Ther"'""'"^' '""^^ ^^^ -°'
lules for merabers of the clergy and rel i.^Ss workers ^P^^^al employment tax
Publication 517, Social Security and oth^r rn. '"''^ explained in
Clergy and Religious Workers Churches should"''?"'" '"' "^^'^ °' the
15-A, Publication 1828, Tax GuiSe ?orchu°cies ind T . T ' ' ^^^li^-tions 15 and
also discusses tho various benefits and r p s n n n ! ' ^ ^ ' ^ ^ ^ " ^ Organizations,
under Federal tax law, ^^"^^^ts and responsibilities of these organizations

PUBLIC CHARITY STATU.g

Every organization that qualifies for t^^ r>^<,™ ^'
described in section SOifc) ( i s a nr v a ^ ' H ^ ^ " " • ^^ ^" organization
of the categories specificll^ excluded ?rom the d^^^^"'"^^ ' ' '^^'^ ^-to one
(referred to in ..ection 509(a) (i) m ^ T nr t.f^ '°'' °^ '^^^ term
def.inition divides these organization^' i n t i \ ^V^' '" ^"e'^'^' the
foundations and public charltie.s classes, namely private

Public chcirities are aenpraii,, HK . '

actively tunct.on-.n T i ^ ^ ^ - ^ ^ ^ ^ ' t ^ J ^ ^ J ^ ^ , . . . or
Public charities eniov <^p\/e^-r^] -,a,
certaxn excise taxes t h ^ t a p D l v ^ o ^ ^ ^ f °^^" Private'foundations. The
There are
lie
RtL^'r?„un:aSrL~» H ? ° -a"--"^o"" - -"^= rm 990-PF, Return of
ir it had no revenue or expenses.

Letter 947 (DO/CG)

LIVERMORE VALLEY CHARTER SCHOOL

The Code section under which you are classified as a public charity is shown in
the heading of your exemption letter. This determination is based on the
information you provided and the request you made on your Form 1023
application. Please refer to Publication 557 for additional information about
public charity status,

GRANTS TO INDIVIDUALS

The following information is provided for organizations'that make grants to

individuals. If you begin an individual grant program that was not described
in your exemption applj.cation, please inform us about the program.

Funds you distribute to an individual as a grant must be made on a true

charitable basis in furtherance of the purposes for which you are organized.
Therefore, you should keep adequate records and case histories that demonstrate
that grants to individuals serve your charitable purposes. For example, you
should be in a position to substantiate the basis for grants awarded to
individuals to relieve poverty or under a scholarship or education loan
program. Case histories regarding grants to individuals should show names,
addresses, purposes of grants, manner of selection, and relationship (if any)
to member.s, officers, trustees, or donors of funds to you.

For more information on the exclusion of scholarships from income by an

individual recipient, see Publication 520, Scholarships and Fellowships.

INFORMATION FOR ClUVRTER SCHOOLS

You are not subject to the specific publishing requirements of Revenue

Procedure 75-50, 1975-2 C.B., page 587, as long as you are operating under a
contract with the local government. If your method of operation changes to the
extent that your charter is terminated, cancelled, or not renewed, you should
notiJy us. You will also be required to comply with Revenue Procedure 75-50,

Letter 947 (DO/CG)

 T " 0 C" De-parlniojit ot llio Treasury
Internal Revenue .Service
P.O. Box 2508, Room "5010 In reply refer to: "^077550279
Cincinnati OH '^5201 Nov. 08, 2010 LTR 4168C 0
34-1984585 000000 00
00024983
BODC: TE

TRI-VALLEY LEARNING CORPORATION

% BILL BATCHELOR
543 SONOMA AVE
LIVERMORE CA 94550-4045

D11558

Employer Identification Number: 34-1984585

Person to Contact: Sophia Brown
Toll Free Telephone Number: 1-877-829-5500

Dear Taxpayer:

This is in response to your Aug, 06, 2010, request for information

regarding your tax-exempt status.
Our records indicate that you were recognized as exempt under
section 50'lCc)C3) of the Internal Revenue Code in a determination
letter issued in April 2004.

Our records also indicate that you are not a private foundation within
the meaning of section 509(a) of the Code because you are described in
section(s) 509(a)(1) and 170(b)(1)(A)(ii).

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.

Please refer to our website www.irs.gov/eo for information regarding

filing requirements. Specifically, section 6033(j) of the Code
provides that failure to file an annual information return for three
consecutive years results in revocation of tax-exempt status as of
the filing due date of the third return for organizations required to
file. We will publish a list of organizations whose tax-exempt
status was revoked under section 6033(j) of the Code on our website
beginning in early 2011.
 4077550279
Nov. 08, 2010 LTR 4168C 0
34-1984585 000000 00
00024984
TRI-VALLEY LEARNING CORPORATION
% BILL BATCHELOR
543 SONOMA AVE
LIVERMORE CA 94550-4045

If you have any questions, please call us at the telephone number

shown in the heading of this letter.

Sincerely yours.

lJl$rA<XA^

Cindy Thomas
Manager, EO Determinations
 ^"^ T " 0 O De.parlnionl ot llio Treasury
^i hiternal Revenue Service
P.O. Box 2508, Room 4010 In reply refer to: 4077550279
Cincinnati OH 45201 Nov. 08, 2010 LTR 4168C 0
34-1984586 000000 00
00024983
BODC: TE

TRI-VALLEY LEARNING CORPORATION

% BILL BATCHELOR
543 SONOMA AVE
LIVERMORE CA 94550-4045

311558

Employer Identification Number: 34-1984585

Person to Contact: Sophia Brown
Toll Free Telephone Number: 1-877-829-5500

Dear Taxpayer:

This is in response to your Aug. 06, 2010, request for information

regarding your tax-exempt status.

Our records indicate that you were recognized as exempt under

section 501(c)(3) of the Internal Revenue Code in a determination
letter issued in April 2004.

Our records also indicate that you are not a private foundation within
the meaning of section 509(a) of the Code because you are described in
section(s) 509(a)(1) and 170(b)(1)(A)(ii).

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.

Please refer to our website www.irs.gov/eo for information regarding

filing requirements. Specifically, section 6033(j) of the Code
provides that failure to file an annual information return for three
consecutive years results in revocation of tax-exempt status as of
the filing due date of the third return for organizations required to
file. We will publish a list of organizations whose tax-exempt
status was revoked under section 6033(j) of the Code on our website
beginning in early 2011.
 4077550279
Nov. 08, -2010 LTR 4168C 0
34-1984586 000000 00
0DD24984
TRI-VALLEY LEARNING CORPORATION
% BILL BATCHELOR
643 SONOMA AVE
LIVERMORE CA 94550-4045

If you have any questions, please call us at the telephone number

shown in the heading of this letter.

Sincerely yours,

6
Cindy Thomas
Manager, EO Determinations
 S f A f f i O h CALII-OHNIA
f=RANCHISe TAX BOARD
PO BOX 1286
RANCHO CORDOVA CA 9 5 7 < i l - 1 2 8 6

In reply refer to
755:G :GRW

April 23, 2010

TRI-VALLEY LEARNING CORPORATION

543 SONOMA AVE
LIVERMORE CA 94550-4045

Purpose CHARITABLE
Code Section 25701d
Form of Organization Corporation
Accounting Period Ending June 30
Organization Number 2459450

EXEMPT DETERMINATION LETTER

conflr.ing your .x.mpj st'tus ^e hl'e L d e „ I " ° " ° " f'""' '"
current activities. If throraanlj^l!,! K ''»''<»"»"»* *»" of your
character, or ourDos. since ex^^Stf^^ has changed its operation,

.ection. An inactive or.^nLinon-irhot'':„?;n:d"rex°L:5io:"°"

^:;uI^e'::n%s"?„"rPiu^: p:::r^ran^rPaii°^°'pfn:rp''^""'""°- -
at www.ftb.ca.gov. flaying Filing Fees is available online
Note: This exemption is for state franchise
or income tax purposes only,

G WALKER
EXEMPT ORGANIZATIONS
BUSINESS ENTITIES SECTION
TELEPHONE (916) 845-4171
FAX NUMBER (916) 845-9501
RTF:

COPY
 StA.n-.UI- CALII-OHNIA
FRANCHISE TAX BOARD
PO BOX 1286
RANCHO CORDOVA CA 9 5 7 < i l - 1 2 8 6

In reply refer to
755:G :GRW

April 23, 2010

TRI-VALLEY LEARNING CORPORATION

545 SONOMA AVE
LIVERMORE CA 94550-4045

Purpose
Code Section CHARITABLE
25701d
Form of Organization Corporation
Accounting Period Ending June 30
Organization Number 2439450

EXEMPT DETERMINATION LETTER

in":ji:ruSd:r"s::tro°raS?;i^!"^e::r'^:s r ° " t = * " ' ' ^ " = " " " -

confirming your exempt s t l t . l L '*^^®""« ^""^ Taxation Code. In
current activiti:s f' he :;g::iz:t'lorH' " \ — ^ n a t i o n of your
character, or purpose since exemnM^J has changed its operation,
Change must be rep^rtef i;:e:i:;:Jno"thiro?ji^e'f^ ^''^"*^^' ''^'

-ction. An inactive organizatio:^L^^"or:n?u;;d'^to%::.:jL:^°^^

R:qui>e::n%:^?or''Fnjn: Re'^^rnTaTp ' ' ' ' ' ^^^^^^ Organizations -

at www.ftb.ca.gov^ ^ " " ^ " ^ ""^ ^"^^"^ "^^"9 ^"^-^ is available online
Note: This exemption is for state franchise or income t
ax purposes only.
G WALKER !
EXEMPT ORGANIZATIONS
BUSINESS ENTITIES SECTION
TELEPHONE (916) 845-4171
FAX NUMBER (916) 845-9501
RTF:

COPY