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California Exempt Organization Annual Information Return
References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2001, and to the California Revenue and Taxation Code (R&TC).
General Instructions
In general, California law conforms to the Internal Revenue Code (IRC) as of January 2001. However, there are continuing differences between California and federal law. When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. For more information regarding California and federal law, please visit our Website at www.ftb.ca.gov and select "Law and Legislation." Additional information can be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540 or 540NR), and the Business Entity tax booklets. Note, the instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. We include information that is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the California Revenue and Taxation Code (R&TC) in the tax booklets. Taxpayers should not consider the tax booklets as authoritative law. Organizations that do not hold a current R&TC Section 23701 tax-exempt status should not file Form 199, unless the organization is a nonexempt charitable trust described under General Instruction B, Who Must File. Exempt organizations are not required to attach a copy of federal Form 990, Return of Organization Exempt from Income Tax. However, federal Form 990 may be attached to Form 199 in lieu of completing Part II of Form 199 unless otherwise provided in these instructions.
• The type of exempt organization it is. See below and General Instruction C, Exceptions; and • The amount of the organization's normal gross receipts. See General Instruction E, Gross Receipts. Except for those organizations excluded from filing under General Instruction C, an annual return using Form 199 is required from every organization exempt from tax under R&TC Section 23701. These organizations include: • Private foundations must file a completed Form 199 and pay the applicable filing fee. However, they may furnish the following substitute information for Part II: 1. A complete copy of federal Form 990-PF, with appropriate schedules; or 2. A complete copy of the current report filed with the Registry of Charitable Trusts (including federal Form 990). • Nonexempt charitable trusts described in IRC Section 4947(a)(1) must comply with the reporting requirements of private foundations. They are required to file Form 199, not Form 541, California Fiduciary Income Tax Return. • Religious or apostolic organizations described in R&TC Section 23701k must attach a completed Form 565, Partnership Return of Income, to Form 199.
• Qualified state tuition programs exempt under R&TC Section 23711; • Coverdell ESA exempt under R&TC Section 23712; and • Stock bonus, pension, or profit sharing trusts exempt under R&TC Section 17631.
D Homeowners' Associations
Homeowners' associations exempt under R&TC Section 23701t include condominium management associations, residential real-estatemanagement associations, cooperative housing corporations, and effective January 1, 1998, timeshare associations. Gross receipts for a homeowners' association are defined as gross receipts from all sources before deductions. The taxable income for a homeowners' association is defined as all income received during the taxable year other than amounts received from membership fees, dues, or assessments. Homeowners' associations may also be required to file Form 100, California Corporation Franchise or Income Tax Return, if the homeowners' association's gross nonexempt function income exceeds $100. For more complete details regarding filing requirements, get FTB Pub. 1028, Guidelines for Homeowners' Associations.
C Exceptions
Except for a private foundation, organizations with gross receipts that are normally less than $25,000 are not required to file Form 199. See General Instruction E, Gross Receipts. Use this table to decide if you must file Form 199.
Normally less than $25,000 means: IF IN EXISTENCE FOR – 1 year or less 2 years GROSS RECEIPTS/ PLEDGES EQUAL $37,500 or less $30,000 or less (average for current year and immediately preceding year) $25,000 or less (average for current year and immediately preceding 2 prior years)
E Gross Receipts
Gross receipts are the total amounts received by the organization during the annual accounting period from all sources without subtracting costs or expenses. Gross receipts include, but are not limited to: • The gross amount received as contributions, gifts, grants, and similar amounts before deducting the expenses of raising and collecting such amounts; • The gross amount received as dues and assessments from members or affiliated organizations before deducting the expenses attributable to the receipt of such amounts; • Gross sales or receipts from business activities, including business activities unrelated to the purpose of the organization; • The gross amount received from the sale of assets before deducting the cost or other basis of the property and expense of sale; and • The gross amount received as investment income such as interest, dividends, rents, and royalties.
Private Mailbox (PMB) Number
If the organization leases a private mailbox (PMB) from a private business rather than a PO box from the United States Postal Service, include the box number in the field labeled "PMB no.'' in the address area.
A Purpose
Form 199 is used by organizations that have been granted an exemption by the Franchise Tax Board (FTB), and operate under R&TC Section 23701, to provide the FTB with required annual information.
3 years or more
B Who Must File
Answer the following questions to determine if the organization should file Form 199. 1. Have you received a letter from the FTB granting tax-exempt status to the organization? Yes No 2. Are you a nonexempt charitable trust as described in IRC Section 4947(a)(1)? Yes No If the answer to both of these questions is "No," STOP HERE, DO NOT FILE THIS FORM. If the answer to one of the questions is "Yes,'' then the organization may be required to file a Form 199 depending upon:
Other organizations not required to file Form 199, regardless of the amount of gross receipts, include: • Churches, interchurch organizations of local association units of a church, conventions or associations of churches, or integrated auxiliaries of churches; • Religious orders; • Organizations formed to carry out a function of a state, or a public body that is carrying out that function and is controlled by the state, or a public body; • Political organizations exempt under R&TC Section 23701r;
F Payment of Filing Fee
Organizations required to file Form 199 must pay a $10 filing fee. If the $10 fee is not paid by the due date (including extensions), an additional $15 is assessed for a total fee of $25. (If the return is filed on or before the original due date, there is no extension of time in which the fee may be paid.)
Form 199 Instructions 2004
Page 1
Exception. The filing fee does not apply to the following organizations exempt under R&TC Section 23701d: • Exclusively religious organizations; • An exclusively educational organization if the organization normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are regularly carried on; • An exclusively charitable organization, or an organization for the prevention of cruelty to children or animals, if the organization is supported, in whole or in part, by funds contributed by the United States or any state or political subdivision thereof, or is primarily supported by contributions of the general public; or • An organization operated, supervised, or controlled by or in connection with an exclusively religious organization. Note: Organizations required to file Form 199 but not required to pay the filing fee must check the box at Question C on Form 199, Side 1.
G Miscellaneous Forms to File
1. Form 109, California Exempt Organization Business Income Tax Return, must be filed by: • Exempt organizations, when gross income derived from unrelated business is $1,000 or more. (Form 109 must be filed whether or not Form 199 is filed.) Exception. Political organizations (exempt under R&TC Section 23701r), homeowners' associations (exempt under R&TC Section 23701t), and organizations controlled by the state or other governmental municipalities are not required to file Form 109. • Stock bonus, pension, or profit sharing trusts exempt under R&TC Section 17631 with unrelated business income of $1,000 or more. 2. Form 100, Corporation Franchise or Income Tax Return, must be filed by: • Political organizations (exempt under R&TC Section 23701r) with taxable income in excess of $100. There is no requirement to file Form 199; • Homeowners' associations (exempt under R&TC Section 23701t) with homeowners' association nonexempt gross income in excess of $100. Form 100 must be filed whether or not Form 199 is required to be filed. See General Instruction D, Homeowners' Associations; and • Some mutual and cooperative organizations that are exempt under federal law but not exempt under California law. 3. Form 565, Partnership Return of Income, must be completed by all religious or apostolic organizations described in R&TC Section 23701k, and attached to Form 199. 4. You must file federal Form 1099 series information returns with the FTB as well as the IRS to report certain payments made or
received by your organization. Reportable payments include, but are not limited to: • All amounts paid to an attorney whether or not the services are performed for the payer, and all amounts paid by a broker or barter exchange. • Payments exceeding $10 annually for interest (earned) and dividends. • Payments exceeding $600 annually for compensation for services that are not subject to withholding, commissions, fees, prizes and awards, payments to independent contractors, rents, royalties, legal services (whether or not the payee is incorporated), interest (such as interest charged for late payment), and pensions. • Cash payments over $10,000 received in a trade or business. For more information, see the IRS General Instructions for Forms 1099, 1098, 5498, and W2-G; federal Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically; form FTB 4227A, Guide to Information Returns Filed With California; and form FTB 8305, Reporting Requirements for Forms 1098, 1099, 5498, W-2G. 5. A Statement of Information must be filed with the California Secretary of State by all corporations and exempt organizations incorporated or qualified in California. R&TC Section 19141 requires the FTB to assess a penalty for failure to file a Statement of Information. The FTB has no authority to waive this penalty except as directed by the California Secretary of State. For more information regarding the Statement of Information, contact: CALIFORNIA SECRETARY OF STATE STATEMENT OF INFORMATION UNIT ATTENTION: PENALTY PO BOX 944230 SACRAMENTO CA 94244-0230 TELEPHONE: (916) 657-5448 Or, access the California Secretary of State's Website at www.ss.ca.gov. 6. The Attorney General's Form RRF-1, Registration/Renewal Fee Report, must be filed if the organization is organized for public benefit purposes. R&TC Section 23703 requires the FTB to disallow exemption and assess the minimum tax for any year(s) in which the organization fails to properly file this form. The FTB has no authority to reinstate exemption or cancel the tax except as directed by the California Registry of Charitable Trusts. For more information, contact the California Attorney General's Office: REGISTRY OF CHARITABLE TRUSTS PO BOX 903447 SACRAMENTO CA 94203-4470 TELEPHONE: (916) 445-2021 FAX: (916) 444-3651 Or, access the California Attorney General's Website at www.caag.state.ca.us.
or federal employer identification number (FEIN) in the boxes provided.
Corporations and Associations — The return must be signed by a corporate officer such as the president, vice president, treasurer, assistant treasurer, chief accounting officer, or trustee. In the case of homeowners' association, a person who has similar authority and who is authorized to sign must sign the return. Trusts — The return must be signed by the individual fiduciary or by the authorized officer of the trust receiving or having custody or control and management of the income of the trust. If two or more individuals act jointly as fiduciaries, the return may be signed by any one of them. Note: A receiver, trustee, or assignee must sign any return that must be filed on behalf of the organization.
J When and Where to File
File Form 199 by the 15th day of the 5th month after the accounting period ends. If payment is included with the completed form, mail it to: FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0701 Include the California corporation number and "2004 Form 199" on the check or money order. If payment is not required with the completed form, mail it to: FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0700 Note: If you are sending more than one return, use separate envelopes and separate checks or money orders to make sure that the returns and payments are processed correctly.
K Extension of Time to File
If Form 199 cannot be filed by the 15th day of the 5th month after the accounting period ends, the exempt organization has an additional seven months to file without filing a written request for extension. However, an organization that is not in good standing or suspended on the original due date of the return will not be given an extension of time to file. If the return is not filed and/or the filing fee is not paid by the extended due date, penalties, additional fees, and interest may be imposed as explained in General Instruction L, Penalties.
L Penalties
Failure to File a Timely Return — An organization that fails to file the return on or before the original due date, or extended due date, is assessed a penalty of $5 for each month, or part of the month, the return is late. If the return is not filed by the extended due date, the automatic extension will not apply. The penalty may not exceed $40. Note: Organizations exempt from the $10 filing fee are not exempt from this penalty. See General Instruction F, Payment of Filing Fee.
H Entity Information
To allow the FTB to properly process this form, you must enter a California corporation number
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Form 199 Instructions 2004
Late Payment of Fee — An organization that fails to pay the $10 filing fee by the original due date, or extended due date, is assessed an additional filing fee of $15. Failure to Furnish Information — In the case of a private foundation, the FTB may make a written demand that a delinquent return or foundation report be filed within a reasonable amount of time after mailing a demand notice. The person who fails to file after such demand is subject to a penalty of $5 for each month, or part of the month, (not to exceed $25) after the period expires. The penalty is in addition to the late filing penalty described above. Waiver — The law provides the FTB with the authority to waive the above penalties and late payment fee if it is shown that the failure was due to reasonable cause and not due to willful neglect. Suspension/Revocation — The corporate rights, powers, and privileges may be suspended, or the exemption from tax may be revoked, for failure to file a return or pay the filing fee, penalties, or interest.
• Are affiliated with the central organization at the time its annual accounting period ends; • Are subject to the central organization's general supervision or control; and • Have the same accounting period as the central organization. The first group return filed should include a list of names, current addresses, and California corporate or association numbers (if assigned) or FEINs of all of the subordinates. Thereafter, only a listing of the subordinates deleted or added, or a statement that there was no change from the previous year needs to be attached to the return. Note: A separate form FTB 3500, Exemption Application, must be filed on behalf of the group and approved before a group return may be filed.
O Questions About Filing
If you need further information, write to: FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0540 Or, call (916) 845-4171, or see the last page of these instructions for telephone assistance and the FTB Internet address. Include your organization's identifying number and telephone number on all correspondence.
M California Use Tax
The use tax has been in effect in California since July 1, 1935. It applies to purchases from outof-state or Internet sellers and is similar to the sales tax paid on purchases made in California. In general, exempt organizations must pay California use tax on purchases made from out of state (for example, by telephone, over the Internet, by mail, or in person) if: • The seller does not collect California sales or use tax, and • The organization uses, gives away, stores, or consumes the item in this state. Example: The exempt organization purchases a conference table from a company in North Carolina. The company ships the table from North Carolina to the organization's office in California for its use and does not charge California sales or use tax. The organization owes use tax on the purchase. Complete the Use Tax Worksheet on page 4 to calculate the amount due. Extensions to file. If the exempt organization requests an extension to file its tax return, wait until the exempt organization files its tax return to report the purchases subject to use tax and to make the use tax payment. Changes in use tax reported. Do not file an amended return to revise use tax previously reported. If the exempt organization has changes to the amount of use tax reported on its original return, contact the State Board of Equalization. For assistance, please visit the State Board of Equalization's Website at www.boe.ca.gov, or call their Information Center at (800) 400-7115 or TTY/TDD (800) 735-2929. Income tax information is not available at this number.
Specific Line Instructions
Line 1 – Gross Sales or Receipts from Other Sources
Enter the amount from Side 2, Part II, line 8. See General Instruction E for the definition of gross receipts. Homeowners' associations see General Instruction D. Note: Do not include amounts for gross dues and assessments from members and affiliates or amounts from gross contributions, gifts, grants, and similar amounts received. These amounts are reported on Part I, line 2 and line 3.
money, securities, or other property during the year only if it has actual knowledge of the contributor. For example, an organization need not require an employer who withholds contributions from the compensation of employees and pays over to the organization periodically the total amounts withheld, to specify the amounts paid over with respect to a particular employee. In such case, unless the organization has actual knowledge that a particular employee gave more than $5,000, the organization must report only the name and address of the employer and the total amount paid over by the employer. Organizations described in R&TC Sections 23701b, 23701g, and 23701l that receive contributions or gifts to be used exclusively for the purposes described in IRC Section 170 must attach a statement with respect to all gifts which aggregate $1,000 from any one person showing: • The name of the donor; • The amount of the contribution; • The specific purpose of the contribution; and • The specific use of the contribution. If the contribution or gift is transferred to another organization, the statement must include: • The name of the transferee organization; • A description of the nature of the transferee organization; and • A description of the relationship between the transferee and transferor organizations. Such organizations must also attach a statement showing the total dollar amount of contributions and gifts received.
Line 4 – Total Gross Receipts
Add line 1 through line 3.
Line 13 – Use Tax
As explained under General Information M, California Use Tax, the exempt organization may owe California use tax on its purchases from out-of-state sellers (for example, purchases made by telephone, over the Internet, by mail, or in person). If the exempt organization has questions on whether a purchase is taxable, visit the State Board of Equalization's Website at www.boe.ca.gov, or call their Information Center at (800) 400-7115 or TTY/TDD (800) 735-2929. The exempt organization may report use tax on its Exempt Organization Annual Information Return instead of filing a use tax return with the State Board of Equalization. To report use tax on the exempt organization's income tax return, complete the Use Tax Worksheet. If the exempt organization owes use tax but chooses not to report it on its tax return, the exempt organization must report and pay the tax to the State Board of Equalization. To do so, download a copy of Publication 79-B, California Use Tax, from www.boe.ca.gov. The exempt organization can also request a copy by calling their Information Center. Note: Businesses that have a California seller's permit must continue to report business purchases subject to use tax on their sales and use tax returns.
Line 3 – Gross Contributions, Gifts, Grants, and Similar Amounts Received
Attach an itemized schedule if money, securities, or other property aggregating $5,000 or more is received directly or indirectly from one person in one or more transactions during the year. The schedule must show the name, address, date received, and the total amount received from each person. In determining whether a person has contributed $5,000 or more, organizations must aggregate gifts of $1,000 or more from that person. Separate and independent gifts need not be aggregated if less than $1,000. Also, if a contribution is in the form of property (other than securities), the organization must furnish a description of the property. If the property consists of securities for which market quotations are readily available, the description and fair market value of the securities must be submitted. Note: Person means individuals, fiduciaries, partnerships, corporations, associations, trusts, and exempt organizations. Organizations that are not private foundations must report the name and address of the contributor who gave more than $5,000 in
N Group Return
A central or parent organization may file a group return for organizations that: • Are tax-exempt under a group exemption letter that is still in effect;
Form 199 Instructions 2004
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Use Tax Worksheet
Round all amounts to the nearest whole dollar. 1. Enter purchases from out-of-state or Internet sellers made without payment of California sales/use tax. See worksheet instructions below . . . . . . . $ ________.00 2. Enter the decimal equivalent of the applicable sales and use tax rate. See worksheet instructions below . . . . . . . . . . ________ 3. Multiply line 1 by the tax rate on line 2. Enter result here . $ ________.00 4. Enter any sales or use tax paid to another state for purchases included on line 1. See worksheet instructions below . . . . . . . $ ________.00 5. Total Use Tax. Subtract line 4 from line 3. Enter the amount here and on Form 199, line 13. If the amount is less than zero, enter -0- . . . . . . . . . . . $ ________.00
organization paid $8.00 sales tax to another state for a purchase, and would have paid $6.00 in California, it can claim a credit of only $6.00 for that purchase.
Sales and Use Tax Rates by County
(includes state, local, and district taxes) As of December 31, 2004
County Rate County Rate Alameda1 8.75% Orange 7.75% Alpine 7.25% Placer 7.25% Amador 7.25% Plumas 7.25% Butte 7.25% Riverside 7.75% Calaveras 7.25% Sacramento 7.75% Colusa 7.25% San Benito 7.25% Contra Costa 8.25% San Bernardino 7.75% Del Norte 7.25% San Diego 7.75% El Dorado3 7.25% San Francisco 8.50% Fresno3 7.875% San Joaquin 7.75% Glenn 7.25% San Luis Obispo 7.25% 3 Humboldt 7.25% San Mateo 8.25% Imperial3 7.75% Santa Barbara 7.75% Inyo 7.75% Santa Clara 8.25% Kern 7.25% Santa Cruz3 8.00% Kings 7.25% Shasta 7.25% Lake3 7.25% Sierra 7.25% Lassen 7.25% Siskiyou 7.25% Los Angeles3 8.25% Solano 7.375% 3 Madera 7.75% Sonoma 7.50% Marin 7.25% Stanislaus 7.375% Mariposa 2 7.25% Sutter 7.25% Mendocino3 7.25% Tehama 7.25% Merced 7.25% Trinity 7.25% Modoc 7.25% Tulare3 7.25% Mono 7.25% Tuolumne 7.25% Monterey 7.25% Ventura 7.25% 3 Napa 7.75% Yolo 7.25% Nevada3 7.375% Yuba 7.25% 1 The tax rate in the county of Alameda prior to July 1, 2004, was 8.25%. 2 The tax rate in the county of Mariposa prior to July 1, 2004, was 7.75%. 3 Many cities in California impose a district tax, which results in a higher sales and use tax rate than in other parts of the county. If the organization is reporting an item that was purchased for use in any of the following cities, please use the appropriate tax rates for those areas. The following tax rates apply within the city limits of the listed community. County City Citywide Rate El Dorado Placerville 7.50% Fresno Clovis 8.175% Humboldt Trinidad (effective 10/01/2004)a 8.25% Imperial Calexico 8.25% Lake Clearlake 7.75% Los Angeles Avalon 8.75% Mendocino Point Arena (effective 4/01/2004)b 7.75% Mendocino Willits 7.75% Nevada Town of Truckee 7.875% Santa Cruz Santa Cruz (effective 7/01/2004)c 8.25% Sonoma Sebastopol 7.625% Tulare Visalia (effective 7/01/2004)d 7.50% e Yolo Davis (effective 7/01/2004) 7.75% Yolo West Sacramento 7.75% Yolo Woodland 7.75% a) The tax rate in Trinidad prior to October 1, 2004, was 7.25%. b) The tax rate in Point Arena prior to April 1, 2004, was 7.25%. c) The tax rate in Santa Cruz prior to July 1, 2004, was 8.00%. d) The tax rate in Visalia prior to July 1, 2004, was 7.25%. e) The tax rate in Davis prior to July 1, 2004, was 7.25%.
a R&TC Section 23701d organization may elect to make limited expenditures to influence legislation within the limitations set by R&TC Section 23704.5. Organizations making this election must complete form FTB 3509, Political or Legislative Activities by R&TC Section 23701d Organizations, and attach it to Form 199.
Side 2, Part II
Exempt organizations must either: • Complete Part II of Form 199; • Attach a completed copy of the California Attorney General's Form RRF-1, Registration/ Renewal Fee Report (including federal Form 990); or • Attach a completed copy of federal Form 990-PF for private foundations, including all appropriate schedules. Note: Labor organizations exempt under R&TC Section 23701a, attach a copy of the Department of Labor Form LM-2 or LM-3, Labor Organization Annual Report, as appropriate, in lieu of completing Part II.
Worksheet, Line 1, Purchases Subject to Use Tax
• Report items that would have been taxable in a California store, such as office equipment and supplies. • Include handling charges. • Do not include any other state's sales or use tax paid on the purchases. • Enter only purchases made during the year that corresponds with the tax return you are filing. Note: Do not report the following on your income annual information return: • Vehicles, vessels, and trailers that must be registered with the Department of Motor Vehicles. • Mobile homes or commercial coaches that must be registered annually as required by the Health and Safety Code. • Vessels documented with the U.S. Coast Guard. • Aircraft. • Leases of machinery, equipment, vehicles, and other tangible personal property.
Line 1 – Gross Sales or Receipts from All Business Activities
See General Instruction E for the definition of gross receipts. Homeowners' associations see General Instruction D. Note: Do not include amounts for gross dues and assessments from members and affiliates or amounts from gross contributions, gifts, grants, and similar amounts received. Report these amounts on Side 1, Part I, line 2 and line 3, respectively.
Line 6 – Gross Amount Received from Sale of Assets
Attach a schedule showing for each asset (whether or not depreciable) sold or exchanged: • The date acquired, manner of acquisition, date sold, and to whom sold; • The gross sales price; • The cost or other basis, or value at time of acquisition if received by donation (state how received); • The expense of sale and cost of improvements subsequent to acquisition; and • If depreciable property, depreciation since acquisition. Enter the gross sales price on Side 2, Part II, line 6 and total and enter the cost or other basis, expenses, etc. (less depreciation if applicable), on Side 1, Part I, line 6.
Worksheet, Line 2, Sales and Use Tax Rate
• Enter the decimal equivalent of the sales and use tax rate applicable to the place in California where the property is used, stored, or otherwise consumed. For example, the decimal equivalent of 7.25% is 0.0725, and the decimal equivalent of 7.375% is 0.07375. If the organization does not know the applicable rate, see the table, "Sales and Use Tax Rates by County." If the organization has questions regarding the use tax rate in effect in your area, please visit the State Board of Equalization's Website at www.boe.ca.gov or call their Information Center at (800) 400-7115 or TTY/TDD (800) 735-2929.
Line 8 – Total Gross Sales or Receipts from Other Sources
Add line 1 through line 7. Enter on line 8 and on Side 1, Part I, line 1.
Line 9 – Contributions, Gifts, Grants, and Similar Amounts Paid
Private foundations, regardless of gross receipts, and other organizations required to file Form 199, must attach a schedule to support contributions, gifts, grants, scholarships, etc., showing: • Each class of activity; • Separate totals for each activity; • Name and address of the donee and the amount of the distribution to the donee; and
Worksheet, Line 4, Credit for Tax Paid to Another State
• This is a credit for tax paid to other states. The organization cannot claim a credit greater than the amount of tax that would have been due if the purchase had been made in California. For example, if the
Line 15 – Influencing Legislation
An organization that is exempt under R&TC Section 23701d is prohibited from supporting or opposing candidates for public office. However,
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Form 199 Instructions 2004
• Relationship of the donee, if related by blood, marriage, adoption, or employment (including children of employees) to any person or corporation having an interest in the organization (such as creator, donor, director, trustee, officer, etc.). Classify activities according to purpose in greater detail than merely charitable, educational, religious, or scientific. For example, payments for nursing service, laboratory construction, fellowships, or assistance to indigent families should be so identified. Private foundations making contributions, etc., to a trust, association, or corporation shall also indicate the organizational status of each donee; such as private foundation, operating private foundation, or other public charity, etc. When the fair market value of the property at the time of disbursement is used to measure a contribution, the schedule must also show the: • Description of the contributed property; • Book value of the contributed property; • Method used to determine the book value; and • Date of the gift. In such a case, the difference between fair market value and book value should be reflected in the books of account.
Exempt corporations claiming depreciation deductions must attach a schedule showing: • Description of property; • Date acquired; • Cost or other basis (exclude land); • Depreciation allowed or allowable in prior years; • Method of computation; • Rate (%) or life (years); and • Depreciation this year (total additional firstyear depreciation claimed must be shown on a separate line of the depreciation schedule). Trusts — In 1987, California changed the rules for depreciation by conforming to the federal MACRS. Estates and trusts are not eligible to take the IRC Section 179 deduction. The California MACRS applies to assets placed in service on or after January 1, 1987. Complete form FTB 3885F, Depreciation and Amortization, to figure the difference between state and federal depreciation. Enter the total from form FTB 3885F, line 6, on Form 199, Side 2, Part II, line 16 and attach form FTB 3885F to Form 199.
Schedule L – Balance Sheets
The balance sheets should agree with the books of account. Any difference should be reconciled on Schedule M-1 of Form 199.
Line 11 – Compensation of Officers, Directors, and Trustees
All organizations must attach a schedule of officers, directors, trustees, or individuals having similar responsibilities. The schedule must show for each: name, business or personal address, position, compensation, and time devoted to the position.
Line 16 – Depreciation and Depletion
Corporations and Associations — California law is generally the same as federal law.
California differences:
1. California has not adopted the federal Modified Accelerated Cost Recovery System (MACRS). 2. California prohibits the use of the 20% Asset Depreciation Range (ADR). Only the midrange asset guideline period is allowed. 3. California allows the special additional firstyear depreciation. (R&TC Section 24356, not IRC Section 179.) Complete form FTB 3885, Corporation Depreciation and Amortization, to figure the difference between state and federal depreciation.
Form 199 Instructions 2004
Page 5
How to Get California Tax Information
Automated Toll-Free Phone Service
Use our Automated Toll-Free Phone Service to get recorded answers to many of your questions about California taxes and to order current year California Business Entity tax forms and publications. This service is available in English and Spanish to callers with touch-tone telephones. Have paper and pencil handy to take notes. Call from within the United States . . . . . . . . . . . . (800) 338-0505 Call from outside the United States . . . . . . . . . . . . (916) 845-6600 (not toll-free) Minimum Tax and Estimate Tax 712 – What is the minimum franchise tax? 714 – My corporation is not doing business; does it have to pay the minimum franchise tax? 716 – When are my corporation's estimated payments due? Billings and Miscellaneous Notices 723 – I received a bill for $250. What is this for? Miscellaneous 701 – I need a state employer ID number for my business. Who do I contact? 703 – How do I incorporate? 721 – How does my corporation change its accounting period? 737 – Where do I send my payment? 738 – What is electronic funds transfer?
(Keep this page for future use.)
Please allow two weeks to receive your order. If your corporation's mailing address is outside California, please allow three weeks.
Code –
Where to get General Tax Information
By Internet – You can obtain answers to Frequently Asked Questions from our Website at www.ftb.ca.gov. By Phone – You can hear recorded answers to Frequently Asked Questions 24 hours a day, 7 days a week. Call our automated phone service at the number listed above. Select "Business Entity Information," then select "General Tax Information." Enter the 3-digit code, listed below, when prompted. Code Prefiling Assistance 715 – If my actual tax is less than the minimum franchise tax, what figure do I put on line 23 of Form 100 or Form 100W? 717 – What are the tax rates for corporations? 718 – How do I get an extension of time to file? 722 – When does my corporation have to file a short-period return? 734 – Is my corporation subject to a franchise tax or income tax? S corporations 704 – Is an S corporation subject to the minimum franchise tax? 705 – Are S corporations required to file estimated payments? 706 – What forms do S corporations file? 707 – The tax for my S corporation is less than the minimum franchise tax. What figure do I put on line 22 of Form 100S? 708 – Where do S corporations make adjustments for state and federal law differences on Schedule K-1 (100S) and where do nonresident shareholders get their California source income from their Schedule K-1 (100S)? Exempt Organizations 709 – How do I get tax-exempt status? 710 – Does an exempt organization have to file Form 199? 736 – I have exempt status. Do I need to file Form 100 or Form 109 in addition to Form 199?
If you write to us regarding a notice, be sure to include the California corporation number or federal employer identification number (FEIN), your daytime and evening telephone numbers, and a copy of the notice with your letter. Send your letter to: FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0540 We will respond to your letter within ten weeks. In some cases, we may need to call you for additional information. Do not attach correspondence to your tax return unless it relates to an item on the return.
California Corporation Tax Form & Instructions. This booklet contains: Form 100, Corporation Franchise or Income Tax Return 814 Form 109, Exempt Organization Business Income Tax Return 815 Form 199, Exempt Organization Annual Information Return 818 Form 100-ES, Corporation Estimated Tax 820 FTB Pub. 1068, Exempt Organizations Requirements for Filing Returns and Paying Filing Fees 802 FTB 3500, Exempt Application In person – Many libraries and some quick print businesses have forms and schedules to photocopy (a nominal fee may apply). Note: Employees at libraries and quick print businesses cannot provide tax information or assistance. By mail – Write to: TAX FORMS REQUEST UNIT FRANCHISE TAX BOARD PO BOX 307 RANCHO CORDOVA CA 95741-0307
Telephone assistance is available year-round from 7 a.m. until 7 p.m. Monday through Friday, except state holidays. We may modify these hours without notice to meet operational needs. From within the United States, call . . . . . . . . . . . . . . . . . . . . (800) 852-5711 From outside the United States, call (not toll-free) . . . . . . . . . (916) 845-6500 Website at www.ftb.ca.gov
Your Rights As A Taxpayer
Our goal at the FTB is to make certain that your rights are protected so that you will have the highest confidence in the integrity, efficiency, and fairness of our state tax system. FTB Pub. 4058, California Taxpayers' Bill of Rights, includes information on your rights as a California taxpayer, the Taxpayers' Rights Advocate Program, and how you can request written advice from the FTB on whether a particular transaction is taxable. Get this publication from our Website.
Assistance for persons with disabilities:
We comply with the Americans with Disabilities Act. Persons with hearing or speech impairments please call: TTY/TDD: . . . . . . . . . . . . . . . . . (800) 822-6268
Asistencia bilingüe en español
Asistencia telefónica esta disponible todo el año durante las 7 a.m. y las 7 p.m. lunes a viernes, excepto días festivos estatales. Sin embargo, podríamos modificar este horario sin aviso previo para cumplir necesidades de operación.
Dentro de los Estados Unidos,
Where to Get Tax Forms and Publications
By Internet – You can download, view, and print California tax forms and publications from our Website at www.ftb.ca.gov. You can order current year California Business Entity tax forms between 6 a.m. and 8 p.m. Monday through Friday. Call our automated phone service at the number listed above. Select "Business Entity Information," then select "To Order Forms and Publications." Follow the recorded instructions and enter the 3-digit code, listed below, when prompted. To order prior year forms, call the number listed under "Assistance," and select option five to speak with a representative.
llame al . . . . . . . . . . . . . . . . . (800) 852-5711 Fuera de los Estados Unidos, llame al (cargos aplican) . . . (916) 845-6500
Recycled Recyclable
Page 6
Form 199 Instructions 2004

subset: commoncrawl


text:
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|Brand : Awntech
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Michael Fish's NBC26 weather forecast
WGBAPublished: October 11, 2017
Published: October 11, 2017
That low pressure that brought rain to some folks, especially to the south, will be exiting to our east bring any leftover sprinkle or shower with it. We'll start to see some breaks of sun as the day wears on with high temperatures will still be close to normal for this time of year in the lower-60s. Clouds will once again be on the increase tonight, but they'll act like a blanket over the area, stopping us from getting too cool. Overnight lows will bottom out around 50.


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By quote
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What is more, FlexSim has the capability to simulate systems using 3D visualizations. It also has a library of objects that users can customize as they build models of their systems. With FlexSim, creating layouts and models of systems is a breeze through the aid of its drag-and-drop and point-and-click functionalities. Likewise, analyzing a system using the software is made easy. Users will be able to build 3D charts and graphs right in their models, as well as export reports and statistics. Last but not least, FlexSim permits users to identify the potentials of their systems and optimize them through experimentation.
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Furthermore, users can experiment with their systems through the aid of OptQuest, an optional add-on to FlexSim which has the capability to suggest the best and ideal scenarios based on the parameters they specify. OptQuest performs tests on various what-if scenarios and identifies those that can yield the best results, helping users optimize their systems. OptQuest is a simulation solution developed by OptTek Systems.
Position of FlexSim in our main categories:
If you are considering FlexSim it might also be sensible to check out other subcategories of Best CAD Software listed in our base of B2B software reviews.
There are trendy and widely used solutions in each software category. But are they essentially the best fit for your enterprise's unique requirements? A trendy software application may have thousands of subscribers, but does it provide what you need? For this reason, do not blindly shell out for popular systems. Read at least a few FlexSim reviews and consider the elements that you desire in the software such as the price, main tools, available integrations etc. Then, shortlist a few apps that fit your wants. Try out the free trials of these products, read online comments, get information from the seller, and do your homework systematically. This profound homework is sure to aid you choose the finest software solution for your firm's unique requirements.
FlexSim SMB and enterprise pricing plan information is available only upon request. Please contact the company for more details, and and ask for a quote.
We realize that when you make a decision to buy CAD Software it's important not only to see how experts evaluate it in their reviews, but also to find out if the real people and companies that buy it are actually satisfied with the product. That's why we've created our behavior-based Customer Satisfaction Algorithm™ that gathers customer reviews, comments and FlexSim reviews across a wide range of social media sites. The data is then presented in an easy to digest form showing how many people had positive and negative experience with FlexSim. With that information at hand you should be equipped to make an informed buying decision that you won't regret.
FlexSim SMB and enterprise pricing plan information is available only upon request. Please contact the company for more details, and and ask for a quote.
FlexSim integrates with ExpertFit, a distribution-fitting software; and OptQuest, a simulation optimization engine.
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There is a reason so many people struggle with debt. It is all too common to go into debt because of credit cards, medical expenses or other life emergencies. If you're experiencing a lot of debt right now, you need to get rid of the problems you have so that you're always able to move forward in the future. If you've tried to get rid of the debt on your own, you might have found that you even make things worse trying to haggle with creditors who are not willing to take your side of things. If this has become a real issue, it's time to get in contact with the company known only as Southridge Capital.
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From: firstname.lastname@example.com (Kimberley Verburg) Newsgroups: alt.fan.pratchett Subject: [F] Jennifer 2.0 Meet Report Date: Fri, 11 Dec 1998 14:47:15 GMT Message-ID: <firstname.lastname@example.com> [Also posted to alt.talk.mended-drum] Attendees: Don Alfonzo, Eelco Giele, Jennifer Barber, Jeroen Burger, Jeroen Metselaar, Jos Dingjan, Leo Breebaart, Michel "Cybercat" Lanting, Nick, Rolf Milde, TimT., Uwe Milde, me and according to someone's scribblings on my notes "ZORRO WAS HERE!" too. Having tasted the delights of Delft once, our American Guest of Honou^Hr, Jennifer, came back for more. This time the venue was the Trafalgar Pub in Eindhoven where quotes were drunk, and drinks were quoted. TimT. and Jennifer arrived half an hour late courtesy of the Dutch Railways. Alas, they missed the sequel to Rotterdam 1.0's juggling ball/IP address geekery: the suggestion to recreate Library's IP address with real balls. Volunteers? An hour later, Cybercat padded in so quietly that some of us didn't notice him sitting at the end of the dinner table. He soon got Eelco's attention by ordering a second round of dinner instead of dessert like the rest of us. A peckish Eelco was forced to circle enviously, wishing he'd thought of it too. He'd obviously been suffering during the Food Ownership Training: Eelco - "So I'm stealing Kimberley's food from my plate." He can be taught! At the end of dinner toothpicks were whittled down to size and then launched as Inter Table Toothpicks. Any excuse to whip out the Leathermans. Leaving the dinner table we tucked ourselves away in the furthest, darkest corner of the pub, away from the mundanes. We soon had cause to bless the Germans, Rolf and Uwe, when they started to produce all things deliciously chocolate from their bags. Serious scientific experiments were conducted to prove the existence of yellow 2 x 3 edible lego bricks. They do exist. But not for very long. With mouths full of food diverse topics came to light: musicals (the reason for Jennifer's travels), Leo and Cybercat's underwear and hamburgers in Moscow. Piercings were waggled at the squeamish while TimT. and Jeroen B. waved miniature supersoakers with Serious Menace. QUOTES "I understand what you're saying, just not what you're talking about." - Jennifer "You cannot get a Dutch policeman more dead than he is already." - Jeroen M. "Waiter, there's a hair in my edible lego." - Leo "Overflow Error" - Jos "Reset to Zero" - Leo "Is he going to dump his core now?" - Cybercat "I like my sharks shaken, not stirred." - TimT. Uwe's photos: http://www.ndh.net/home/milde/afp/eindhoven1.html -- Kimberley Verburg email@example.com FAQs for AFP/ABP are at http://www.lspace.org/ "You're the closest thing we've got to a woman." - Leo Breebaart, Delft 1.5
The L-Space Web is a creation
of The L-Space Librarians
This mirror site is maintained by The L-Space Librarians


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Too bad JJ is so in love with his mystery box that his stories (and the stories that follow) have to suffer for it. He throws the audience into the deep end and explains nothing, leaving the second and third movies to pick up the slack. I can see why it would make people angry that TLJ didn fix everything that TFA messed up, but put yourself in Rian shoes and think about what kind of task you given; either explain everything and make your story boring and drawn out with exposition dialogue up the wazoo, or actually try and tell a story not being handicapped by its predecessor..
In five of the patients a TICI 2 B/3 recanalization score was achieved, and in one patient a TICI 2 A. There were no immediate procedure related complications observed. Two patients progressed to hemorrhagic conversion of their prior infarcts. There more to the song, it worth checking out. The cover picture for this track is of a photoshoot Drake did several years back. Adidon is the name of Drake upcoming collab with Adidas this was not known publicly before this diss track..
Made homemade egg noodles. Seared the steak when the water started boiling. Reduced the sauce while the steak rested. I come home to find out my dad had rearranged ALL our furniture to how he liked it and my mother rearranged my kitchen cupboards to how she thought they should be. Its not as bad as some of the stories on here but I was fucking livid. I was excited to come back to my home to find it wasn "my home" because its how my parents liked it.
I also think that you can wear loose clothing and not accentuate your waist and still look good. For example, the model in this product shot looks well dressed even though her waist is not being accentuated. If you like loose tops and that what you want to wear, there are ways to dress well in loose clothing and we can definitely give you tips..
There were also hostile exchanges on the issue Clinton's team regards as Sanders' greatest vulnerability in the primaries. Clinton noted that Sanders voted against a bill making gun manufacturers liable for crimes committed with their products, calling it a blanket immunity enjoyed by no other industry. At all, adding that he disagreed with that.
Rupert Friend (Pride and Prejudice) breathed life into the character of Prince Albert. Paul Bettany (The Da Vinci Code) enacted his Lord Melborne part with dignity. The supporting cast including Miranda Richardson as Victoria's mother, Mark Strong as Lord Conroy, Jim Broadbent as King William IV and Harriet Walter as Queen Adelaide all did justice to their roles.


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Air (E.N)'s Profile
My Courses
Ways of Seeing – FYLC Fall 2018
Ways of Seeing: Adventures with Image & Text This Learning Community for COMD students taking COMD1100 & ENG1101 will include field trips, hands-on projects, and cross-sensory experiences to help you discover and express your creative vision. Faculty: Jody Rosen (ENG1101) & Jenna Spevack (COMD1100) Avatar photo taken by flickr user tanakawho (flickr) [CC BY 2.0 (https://creativecommons.org/licenses/by/2.0)], via Wikimedia Commons
COMD1123 Foundation Drawing, FA2018 Wed
This drawing course introduces basic concepts, tools, techniques and the role of drawing in design, illustration, animation and games. The course will also cover projection systems, plans, elevations, sections, oblique, isometric, one-point perspective and two-point perspective views.
My Projects
FYLC – First Year Learning Communities
Welcome to the First Year Learning Communities Open Lab project page. If you are interested in joining the Reflective Writing Project or just learning more about events, resources and information related to the FYLCs at City Tech please request membership!
My Clubs
City Tech's Ink Club is a place where illustrators and sequential artists can discuss and practice their craft in storytelling. On Openlab we'll share links to helpful resources, general information, and post about events ad work we're creating.
Air's Friends
Air hasn't created any friend connections yet.


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Developing a solid foundation in English will not only help you to increase your knowledge but will also help you to score better in exam. English is a major section in exams which candidate fears a lot. To boost your preparation, MahendraGuru is providing English Quiz for SSC CGL Mains and SSC CHSL exams.
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In the following questions, some of the sentences have errors and some have none. Find out which part of a sentence has an error and mark your answer. In case of no error mark D as your answer.
1. She was concerned (A)/ the new metaphors and attitudes (B)/ that had infected her son. (C)/ No error (D)
Answer. (A) Use 'about' after 'concerned
2. She had two children, (A)/ the old was a girl of 12 (B)/ and the younger a boy of 10. (C)/ No error (D)
Answer. (B) Use 'older' instead of 'old'
3. The normalcy of rape (A)/ and murder occupy (B)/ a different colorations. (C)/ No error (D)
Answer. (B) Use 'occupies' instead of 'occupy'
4. One wonder whether (A)/ a society recovers (B)/ easily from such violence. (C)/ No error (D)
Answer. (A) Use 'wonders' instead of 'wonder'
5. A façade of normalcy (A)/ makes the society (B)/ felt surreal. (C)/ No error (D)
Answer. (C) Use 'feel' instead of 'felt'
6. One of the biggest casualty (A)/ of the Gujarat elections (B)/ is memory. (C)/ No error (D)
Answer. (A) Use 'casualties' instead of 'casualty'
7. They affected ordinary life and (A)/ even the mentality (B)/ of Ahmedabad. (C)/ No error (D)
Answer. (D) No error
8. In a sense it was a civic and (A)/ cosmic catastrophe that is (B)/ regarded as political incorrect to talk about. (C)/ No error (D)
Answer. (C) Use 'politically' instead of 'political'
9. A few small stories from the (A)/ aftermath might illustrate (B)/ what I am worried. (C)/ No error (D)
Answer. (C) Use 'about' after 'worried'
10. The first comes from a concerned mother, (A)/ a school teacher which (B)/ asked me to talk to her children. (C)/ No error (D)
Answer. (B) Use 'who' instead of 'which'


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tag:blogger.com,1999:blog-8254072895182964465.post2367233206303032576..comments2011-11-27T06:00:20.297-08:00Comments on An Unexpected Trip to Holland: Hair Washing HellDawnhttp://email@example.com:blogger.com,1999:blog-8254072895182964465.post-22289665887394077712010-07-23T10:27:18.561-07:002010-07-23T10:27:18.561-07:00Too funny! Samantha hates having her hair washed,...Too funny! Samantha hates having her hair washed, too, and some days are worse than others. I only do it once a week so I don't have to torture her too often. And like Taylor, regular baths are just fine.

I keep telling her to look up and put her head back so she won't get water in her face, but she always flat-out refuses. Then she takes her Tigger bath doll and washes his "hair," carefully tipping his head back and telling him "look up, Tigger, wash hair, (no) water in face." LOLBeccahttps://firstname.lastname@example.com:blogger.com,1999:blog-8254072895182964465.post-85359740465890763652010-07-20T14:45:57.679-07:002010-07-20T14:45:57.679-07:00She does look so relaxed on the new swing! Good c...She does look so relaxed on the new swing! Good choice. I think you have something there on the theory about how they save their difficult behaviors for Mom. She used to let Sunnie and I comb her hair at school, too. She held her head so still... giggled... After swimming, she shampooed it herself at the showers. I think it helped that we had 4-5 girls plus ourselves in there, all lathering up and having a good time...She liked being part of the gang. Geez, I miss that girl! --Lindacleohttps://firstname.lastname@example.com:blogger.com,1999:blog-8254072895182964465.post-31571242140423080612010-07-19T19:26:05.826-07:002010-07-19T19:26:05.826-07:00My Peanut hates HATES having her hair washed! She...My Peanut hates HATES having her hair washed! She will scream bloody murder, throw her body around, and if I don't stop she will hold her breath until she passes out. That makes for a very stressful Mom!

I gave up. I don't know if you've seen pictures of my Peanut, but she has a LOT of hair! I buy the Rinse Free waterless shampoo and conditioner. She gets a bath in the tub, and then I wash/condition her hair in her bed. Once a month I use the RinseFree shampoo shower caps, for a really good rubbing/cleaning.

Have you tried any of these things? They may help! I know she is a lot bigger than my Peanut and more mobile, so harder to manage. My daughter throws a fit when I brush her hair in the morning. It's funny, I literally pin her down and sit with her in my lap, my legs on her legs. She can't move! She yells the entire time. I constantly tell her that beauty isn't easy! ;)ANewKindOfPerfecthttps://firstname.lastname@example.com:blogger.com,1999:blog-8254072895182964465.post-14398139605555964612010-07-15T14:38:35.739-07:002010-07-15T14:38:35.739-07:00Love the swing! It seems the perfect thing for Ta...Love the swing! It seems the perfect thing for Taylor to enjoy with her mags and music.Kathyhttps://email@example.com:blogger.com,1999:blog-8254072895182964465.post-44053521038908180892010-07-14T21:53:50.175-07:002010-07-14T21:53:50.175-07:00I'm right there with you except Sarah doesn...I'm right there with you except Sarah doesn't have a sister to step in. How great though for you. Actually Sarah goes thru spells. Right now we are in the "I hate having my hair washed" phase again. I just let her scream - helps to clear out her lungs:) I did threaten to cut it short if she doesn't start cooperating.JEllenhttps://firstname.lastname@example.com:blogger.com,1999:blog-8254072895182964465.post-26191652746876654592010-07-14T17:22:30.518-07:002010-07-14T17:22:30.518-07:00You bet I will remind you. She went a week withou...You bet I will remind you. She went a week without getting her hair washed because I kept thinking when she came home from your house, it would be washed.

I know you had to rub it in. I'm glad you think it's funny how she does that to me. I wrote this last night, right after I washed her hair. Did I blowdry it? Hell no! She's lucky I got it combed. She went to bed with wet hair. It's good that her hair is so fine and soft.Dawnhttps://firstname.lastname@example.com:blogger.com,1999:blog-8254072895182964465.post-58157489774162670492010-07-14T17:18:19.096-07:002010-07-14T17:18:19.096-07:00ok,mom I laughed the entire time I read that and p...ok,mom I laughed the entire time I read that and plan on reading it again in a min. Sorry the way you wrote that was just to funny. I totally forgot she does that with you, b/c no she doesn't mind at all when I do it, and yes I can blow dry it, flat iron and put it some cute style and the only thing she does is make a face if I use the rubber bands...but no fit, tears, nothing she even laughs.
Ok sorry had to rub it in a bit I like that she lets me do that makes me feel good to premp her! You have to remind me that I need to wash it when she is here so that i make sure I do, b/c I really did forget she did that to you. REMIND MECreating the best of Mehttps://email@example.com:blogger.com,1999:blog-8254072895182964465.post-87035525764638648982010-07-13T19:29:04.821-07:002010-07-13T19:29:04.821-07:00Kayleigh is only 2 but has had the same problems s...Kayleigh is only 2 but has had the same problems since birth. She loves, loves, LOVES her bath but let me get out the shampoo and the tears begin.Sharonhttps://email@example.com


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The best thing to do is to concentrate on improving your credit score. Let's talk a little bit about why your FICO dropped the way it did. Your credit utilization probably dropped. Credit utilization is the amount of available credit that you.
Do you know Why Your Credit Score Dropped? Here are 13 common reasons your FICO score declines, and what you can do to fix it.
The reason is that those with smaller loan balances are more likely to be people.
Dec 18, 2017 · Tonin wrote: I check my credit scores on my Capital One account online. My credit score has been steadily rising over the past few months, but it dropped 22 points.
There are many reasons why your credit score may have dropped. Take a look at the most common but not well known reasons for a credit score drop.
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Nicole Will told Channel 2's Tom Regan her credit score dropped 20 points after she neglected to pay a $25 parking ticket. She said in two weeks the ticket doubled to $50. "You wouldn't think an unpaid parking ticket would bring strikes.
Did your credit score drop by a few points? Don't freak out just yet! There are a lot of things that can contribute to a slight change in your score.
And, since you've been working hard to establish a good credit score, you're a bit disheartened when you learn that your number appears to have dropped over the last 30 days. Should you also be worried? Not necessarily. Why the Drop?.
Have a question? Have advice to share? The combined knowledge and experience of everyone in the Credit Karma community can help you.
Also, if you have a long credit history and an excellent credit score, new accounts will have minimal impact on your score, says NerdWallet.) The percent of debt you carry on each credit card matters as well, but that's why having.
However, you shouldn't take your score for granted. MoneyTips wants to give you five good reasons why your credit score is just as important in your retirement years as it was in your working years. 1. Existing Debt – Are you still.
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To understand why paying off an outstanding balance can. the sooner you pay it off — or even partially pay it off — the more your credit utilization ratio will drop. And once that happens, your score will start to improve. In our example,
"So, about two weeks after that call, I checked my credit score and it had dropped 100 points, and I was alarmed," Moses said. Moses' credit score dropped to 653. When he called TransUnion, one of the credit bureaus, to find out.
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I always send in more than the minimum payment for each one before the due date, but my credit score recently dropped. What am I doing wrong? Suze: I bet your score went down because your balances have gone up. One key.
What would cause my credit score to drop 50 to 60 points in just a few months, when all I did was trade in a 2013 Honda Fit lease for a 2016 Honda Fit two and a half.
Jan 27, 2009 · The only thing I can think of is that I opened a Best Buy account, but would it really drop 91 points??? I'm current on everything, no late pays (in the.
Car Loan. Looking for a traditional car loan or auto financing through companies like Ford, GM or Lexus? Your credit score will be a huge factor in whether or not.
Over 40 credit report reason codes with explanations how they are impacting your credit score
The FICO ® Score models used at each of the three credit bureaus calculate the FICO ® Credit Scores using five categories and the following approximate percentages: payment history (35 percent), amounts you owe (30 percent), length of credit history (15 percent), new credit (10 percent) and types of credit (10 percent). 1 These percentages are.
Why a 10-Point Drop in Your Credit Score Doesn't Matter A small ding isn't going to ruin your finances. By Erin Lowry, Contributor | April 21, 2015, at 8:25 a.m.
That's one reason why your FICO score with each may differ slightly. recent inquiries on your report made by lenders to whom you've applied for credit. Your score can drop if it looks as if you're seeking several new sources of credit.
What would cause my credit score to drop 50 to 60 points in just a few months, when all I did was trade in a 2013 Honda Fit lease for a 2016 Honda Fit two and a half.
Dear Liz: I had credit scores over 800 with no late payments ever. Unfortunately, a medical issue required me to charge $24,500 to a credit card. That led to a bankruptcy, which was discharged in July 2011. My scores dropped. which.
A note from Nav's CEO, Levi King: So, my personal credit score dropped a whopping 169 points the other day. I'm almost embarrassed to admit it. After all, I co.
I'm not afraid to admit it, because in about six months I had boosted that score to almost 700. This guide is available to download as a free PDF. Download 5 Tricks to Improve Your Credit Score in. Letting my credit score drop down.
We're guessing you're concerned that the late payment — even though it happened under unusual circumstances — might affect your credit score. It's unlikely that's happened, but closing the account could have a larger impact. Here's why:.
To understand why paying off an outstanding balance can. the sooner you pay it off — or even partially pay it off — the more your credit utilization ratio will drop. And once that happens, your score will start to improve. In our example,
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We recently received the following question from a reader about why her credit score would drop after paying off a credit card balance.
But some more formal pre-qualifications do pull your credit, causing your score to drop a few points temporarily. credit accounts you've applied for in the past 90 days. (This is why your lender or Realtor will always tell you to hold.
but only a 60- to 80-point drop for someone with a score of 680. Why? Because their credit score already reflects a higher risk factor. Having said that, please relax. All is not lost, and you won't need to give up your hopes of buying.
I have the WaMu credit card. My FICO results have huge gaps, like months on end without a score. When I emailed customer service, they emailed me back the generic.
But we are left to try to explain what happened and why," says Ferguson. event and has a negative effect that can drop your score more than 100 points in a heartbeat. By the way, how you handle credit — that is, your payment history –.
Reasons to use your credit card for everything. I have made well over $600 dollars on my credit card's cash back program since I got it.
The first step of any credit-related mission is getting your credit score. That poses the question — "Does checking my credit score hurt my credit score?" The.


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nb: there is an additional delivery charge of £3 with all Just Slate items. We do apologise for this, but this is due to the nature of the product, it's additional packaging, and it's delivery down from Scotland direct to the customer.


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Faceless0.0 0 5 Author: Rob Ashman Narrator: Nicholas Camm
Future audiobook releases 2018-11-22.
More information about the audiobook:Publisher: Whole Story QUEST
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Very bad idea of the day
July 23, 2016 in Badaling Safari Park near Beijing in China, a woman had a bad idea : to get out of her car in the middle of wild animals. The woman was out of the car because of a dispute. The woman had time to make the tour of the car, opened the driver's side before the tiger grabbed and dragged her away. Another woman in the red car tried to rescue her, but she was attacked in turn by another tiger who killed her. The driver was not injured and the first woman survived the attack but was seriously injured. The park was closed following this incident.


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The smart Trick of Diamond Rolex. Diamond Rolex for sale That Nobody is DiscussingDiamond Rolex Watches For Sale
31mm chrome steel circumstance, 18k white gold domed bezel established with 24 diamonds, purple diamond Roman VI dial, Roman numerals with eleven diamonds established on VI, and Jubilee bracelet.
British isles-provided enjoy, UNWORN As well as in shipping stickers! 36mm bicolour Rolex Datejust ( now just as prone to be worn by a lady as much as a gent), product 116243 on Oyster 72603 bracelet with full, Primary diamond bezel and remarkable black Jubilee / diamond dot dial!
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Summer! Summer! Where have you gone?
Where in the sky did it all go wrong?
Where do the raindrops form to fall
Upon the umbrellas held so tall?
Pitter patter on the glass.
Whether it's slow or whether it's fast
Water splatters, everywhere it goes
In standing-still puddles and river-flows.
One is at piece with the sound of the rain,
Refreshing, de-stressing, with absence of strain.
Rhythmic and patterned, the perfect sleep aid.
Now, as usual, the sun's re-appearance is made.
– During the last few days the weather in England has been so hormonal, the days start and finish with pouring rain. The sun makes his own appearance mid-day for a couple of hours before sneaking back off to bed.
On the other hand Nikita seems to enjoy herself, whatever the weather.


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Adele's music might get a lot happier — she's pregnant!
While Tom Cruise and Katie Holmes revealed they're headed for divorce today, Adele had much better news to share with her fans.
"Im delighted to announce that Simon and I are expecting our first child together," she said moments ago on her official website. "I wanted you to hear the news direct from me, obviously we're over the moon and very excited but please respect our privacy at this precious time. Yours always, Adele xx."
Adele's baby daddy is 36-year-old boyfriend Simon Konecki, former financier who co-founded U.K.bottled water company Life Water.
The two met last summer. This will be their first child.
Credit: toofab
A Freelance Journalist, Entrepreneur and Philanthropist. Editor-in-Chief of www.233times.com. A contributory writer for Ghanaian Chronicle Newspaper. An alumnus of Adisadel College where he read General Arts. He holds first degree in Bachelor of Arts from the University of Ghana; Political Science (major) and History (minor). He has also pursued MSc Corporate Social Responsibility (CSR) and Energy with Public Relations (PR) at the Robert Gordon University in the United Kingdom. He is a 2018 Mandela Washington Fellow (YALI) who studied at Clark Atlanta University on the Business and Entrepreneurship track. His mentors are Rupert Murdoch, Warren Buffet, Sam Jonah, Kwaku Sakyi Addo and Piers Morganview all posts by: Nana Kwesi Coomson
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Billy Scanlon won the $200,000 World Championship Tennis Invitational today, defeating 1980 runner-up Vijay Amritaraj, 3-6, 6-2, 6-4, 3-6, 6-4, in the final of the six-man tournament at the Wicomico Youth and Civic Center.
The $100,000 first prize was the biggest paycheck in Scanlon's four-year professional career. Scanlon, 24, entered the round-robin tournament Wednesday after Eliot Teltscher was injured in a match against Brian Teacher on Tuesday. While having to absorb Teltscher's loss, Scanlon won his four matches in the round-robin competition to gain the final.
After a shaky first set, Scanlon began to loosen up in the second set as he went to a more agressive game. Attacking the net on every opportunity, Scanlon went ahead, 5-0, in the second set and broke service three times before winning.
Scanlon's serve began to falter in the fourth set as Amritraj came to the net for several easy points.
Scanolon took a 1-0 advantage in the last set, but he let a 0-40 lead get away in the second game as Amritraj tied it. Both players then held service through the next four games before Scanlon recorded a crucial service break in the seventh game of the final set.
"It was anybody's match in the fifth set," said Amritraj. "I thought I had the advantage serving first," he said.
"I would have like to have sat outside and watched the match," said Amritraj. "Thank God it was better than last year's match," he said, refering to his straight set loss to Bjorn Borg.


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Buffalo Pug & Small Breed Rescue, Inc.
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Age: 6-8 Months
Good with cats: Yes
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Name: Buster II
Weight: 14 Lbs
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Requested Donation: $250
Breed: Terrier Mix
Good with children: Yes
Location: Rochester
Sex: Male
Housebroken: In process
Senior 4 Senior: No
Click here to apply to adopt me!
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Buster is still a pup at only 6-8 months. He is full of life and has an excellent demeanor. We find that he is quite smart for a young guy... he is almost 100 percent on his housetraining and he came into rescue that way! He also knows how to sit on command, go into his crate and behave and he does not shed at all! Sure, he has his puppy moments and likes to teeth on rawhides and mouths a little bit still... but, these are normal puppy play behaviors that we are sure no one will mind a bit! Don't wait too long, Buster II is bound to be gone before the holiday!
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