18 NCAC 12 .0421             SUBMISSION OF FEDERAL TAX-EXEMPT DETERMINATION LETTER

A nonprofit principal which is required to obtain a federal tax-exempt determination letter shall submit a copy of that letter to the Department together with each document for which fee reduction or waiver is requested.

History Note:        Authority G.S. 120C-101(a); 120C-201; 120C-207; 120C-600; 120C-603; 26 U.S.C. Sec. 501(c)(3);

Temporary Adoption Eff. January 1, 2007;

Eff. December 1, 2007.