IRS Determination Letters

NGCSU Foundation, Inc. Tax Status

As a public charity, the North Georgia College & State University Foundation, Inc. seeks to provide adequate and up-to-date information about our tax status to donors, stakeholders and the general public.

• The Foundation's original tax determination letter was issued in May, 1961 to the North Georgia College Foundation, Inc.
  
• With changes in the tax law, an updated letter was issued in 2001 containing additional clarifications about the specific nature of the tax status of the Foundation.
• In 2005, another  update was issued, which reflects the name change to the North Georgia College & State University Foundation, Inc.

The links below will take you to copies (.pdf) of each of these three determination letters.

   Original 1961 letter

   2001 Updated letter

   2005 Name Change letter

If you have questions about these documents, or the current tax status of the NGCSU Foundation, please contact the Foundation's staff accountant Dowling Bowman at 706-864-1546 or drbowman@ngcsu.edu.