Miguel del Aguila, Music Director
Ventura County's premier chamber choral ensemble.
Employer Identification Number: 77-0405012
Case Number: 955189190
Accounting Period Ending: June 30
Foundation Status Classification: 509(a)(2)
Advance Ruling Period Begins: February 3, 1995
The Ojai Camerata, Inc. is exempt from federal income tax under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3).
Donors may deduct contributions to the Ojai Camerata as provided in section 170 of the Internal Revenue Code. Bequests, legacies, devises, transfers, or gifts to the Ojai Camerata or for the Ojai Camerata 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 Ojai Camerata only to the extent that their contributions are gifts, with no consideration received. Ticket purchases and similar payments in conjunction with fundraising events may not necessarily qualify as deductible contributions, depending on the circumstances. Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2, on page 104, gives guidelines regarding when taxpayers may deduct payments for admission to, or other participation in, fundraising activities for charity.
Contributions to the Ojai Camerata are deductible by donors beginning 1995.