ACIM Notebook

Inquiry letter and response below.

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September 22, 2004

Robert E. Smith
Registered Agent for Northwest Foundation for “A Course in Miracles”
620 Kirkland Way, Suite 200
Kirkland, WA 98033

CERTIFIED MAIL – RETURN RECEIPT

Dear Mr. Smith,

It is my understanding that Northwest Foundation for “A Course in Miracles” is a 501(c)(3) public charity with yearly receipts in excess of $25,000, and thus subject to the annual reporting requirements of the Internal Revenue Code.

As a 501(c)(3) public charity, the final regulations under section 6104(d) of the Code relating to the public disclosure requirements of tax-exempt organizations apply to Northwest Foundation for “A Course in Miracles.” Specifically, copies of this organization’s annual IRS information return, form 990, including all attachments and schedules, must be disclosed and made available to any person upon written request accompanied by tender of payment for reasonable photocopy charges and postage.

The IRS currently defines reasonable photocopy charges as $1.00 for the first page and $0.15 for each subsequent page. Allowed postage charges are for actual cost.

Failure to timely provide the requested documents as required by law may subject the tax-exempt organization to monetary penalties up to $10,000, for each occurrence.

I hereby request that NWFFACIM provide me with photocopies of its annual IRS information returns, complete, for the tax years 2001, 2002 and 2003. Enclosed is my personal check for $7, which should be more than sufficient to cover all allowed costs.

Sincerely yours,

Thomas W. Fox

Copy:

Bill Henley, President
Northwest Foundation for “A Course in Miracles”
P.O. Box 1490
Kingston, WA 98346-1490

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October 6, 2004, VIA EMAIL ONLY

Thomas W. Fox
1704 Brentmoor Lane
Louisville, Kentucky 40223

Re: Northwest Foundation for “A Course in Miracles”

Dear Mr. Fox:

I am the registered agent for the referenced Foundation. From time to time I render legal services on a transactional basis. The Foundation has asked that I respond to your letter dated September 22, 2004. This letter is that response.

The Foundation sought, received and followed tax advice regarding governmental filings of required reports and returns. I am advised that based on that advice no 990 returns were filed for the tax years in question.

Your personal check will be returned under separate cover.

Very truly yours,

Robert Earl Smith
Attorney at Law

Cc Client

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