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The City of Newport Beach is a governmental subdivision of the State of California and a Charter City duly organized under Article XI of the California Constitution. Accordingly, your contribution to support the City's Newport Beach Junior Lifeguard Scholarship Fund may be tax-deductible pursuant to Sections 170(a)(1) and 170(c)(1) of Title 26 of the United States Code, and Sections 24357(a) and 24359(a) of the California Revenue & Taxation Code. Please consult with your tax professional to determine the extent to which your donation may qualify as tax-deductible. The City of Newport Beach Tax ID Number is 95-6000751.