Vsa Arts Inc

FORM 990-EZ, SCHEDULE A:

“Very special arts, inc. (vsa) keeps its books and computes its income on the basis of a 52-53 week tax year. The 52-53 week year always ends on sunday and always on the sunday nearest to the last calendar day in september. The tax year reported herein represents the period october 2, 2023 through september 29, 2024, a 52 week year. Under section 441 of the internal revenue code, vsa made an initial election to use a 52-53 week tax year on its 2007 form 990. When the internal revenue service (irs) responded to vsa's request, it notified vsa that it cannot accept a 52-53 week election from an exempt organization. Accordingly, and to ensure that the irs would accept vsa's return, vsa changed the dates of its reporting period from the aforementioned dates to the period october 1, 2023 through september 30, 2024.”