Class Association receives Tax Exempt Status

The Internal Revenue Service has determined that the J/109 Class Association is a tax exempt “Social Club” under the Internal Revenue Code section 501 (c) (7).  This determination was communicated by the IRS in a letter dated 7 September 2017 to the Class Association. The Class is required to maintain certain documentation publicly available and make annual filings by 15 May each year.  The Class Treasurer will submit annual filings and post them on the Class Association website for public inspection.  All applicable IRS documents and annual filings are available on the class website via the menu by mousing over Class and clicking on Other Documents.  Scroll down to see the IRS / Tax document links.

Please note that 501 (c) (7) social club status while tax exempt does not grant the organization a “charitable” status.  Donors to the J/109 Class Association may not deduct contributions under Internal Revenue Code section 170 (c) (2).

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