# IRS 501(c)(3) Determination Letter and EIN

Waukesha Makerspace Inc. is a federally tax-exempt public charity. Donations to WMI are tax-deductible to the extent the law allows.

## Key facts

| | |
|---|---|
| Legal name | Waukesha Makerspace Inc |
| Employer Identification Number (EIN) | 92-0650206 |
| Tax status | Exempt under Internal Revenue Code section 501(c)(3) |
| Public charity classification | 170(b)(1)(A)(vi) |
| Effective date of exemption | October 11, 2022 |
| Date of determination letter | November 9, 2022 (IRS Letter 947) |
| Contributions deductible | Yes |
| Accounting period ends | December 31 (calendar fiscal year) |
| Annual return required | Yes: Form 990, 990-EZ or 990-N, as applicable |

## What the letter means

- The IRS determined that WMI is exempt from federal income tax under section 501(c)(3).
- Donors can deduct contributions to WMI under section 170, and WMI can receive tax-deductible bequests and gifts.
- WMI is classified as a public charity, not a private foundation.
- WMI must file an annual information return or e-Postcard with the IRS. The letter notes that an organization that fails to file for three consecutive years automatically loses its exemption. See **Annual Filings**.

## Where the documents are

The scanned determination letter is kept in the WMI Drive under Formation Documents. Board members who need a copy for a grant application, a vendor's tax-exempt form or a donor request can find it there, or ask the Secretary (secretary@waukeshamakers.com).

## Related pages

- **Articles of Incorporation**
- **Bylaws**
- **Annual Filings**