The Wendell & Inez Robie Foundation is a
California non-profit public benefit corporation and is registered under
§501(c)(3) of the US Internal Revenue Code. Our tax ID is 94-2764542.
Donors may deduct contributions to the
Foundation as provided in §170 of the Internal Revenue Code. Bequests,
legacies, devises, transfers, or gifts to the Foundation or for use by the
Foundation are deductible for Federal estate and gift tax purposes if they meet
the applicable provisions of Code §2055, §2106, and §2522.
Contribution deductions are allowable by donors
only to the extent that such contributions are gifts, with no consideration
received (Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2, on
page 104). Before making a contribution to the Robie Foundation, consult your
tax advisor or accountant.