The Internal Revenue Service has determined that the Sure Word of Prophecy,
Inc. has met the requirements of section 501(c) (3) and is exempt from federal
income tax, according to a letter dated January 24, 2006. Accordingly, donations
of money and objects to the Television Ministry are tax deductible contributions
to a charitable organization.
The notification states, "Donors may deduct contributions to (the TV Ministry)
as provided in Section 170 of the Internal Revenue Code. Requests, legacies,
devises, transfers, or gifts to (the TV Ministry) or for (the TV Ministry) 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 . . . Donors may
deduct contributions to (the TV Ministry) only to the extent that their
contributions are gifts, with no consideration received."
The notice continues, outlining that exempt status is retroactive to the date of
filing the application: "Our records show that your notice was postmarked
October 12, 2000 . . . Since the provisions of Public Charity Status 170 (b) (1)
(A) (vi) apply to (the TV Ministry), the effective date of (the TV Ministry)
exemption is October 12, 2000. Contributions made to you, on or after this date,
are tax deductible."
Donors are advised to consult with their tax professional to determine the value
and validity of their contributions as tax deductible. A Deed of Gift form can be
found on the TV Ministry website for transferring ownership of donated items
from the donor to the TV Ministry; contact the TV Ministry for a further
information.
If you have items you would like to donate or have questions relative to the TV
Ministry’s tax-exempt status, contact Failauga P. Anoa’i at (684) 688-1644 /
258-9380 or e-mail: admin@swtvministry.com