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�S � Internal Revenue Serjice Date: June 19, 2000 Department of the Treasury P. 0, Box 2508 Cincinnati, OH 45201 Person to Contact: Ms. Smith #31-07262 Customer Service Representative raIIe7: ^ne Toll Free Telephone Number: 408 Y2 N Peari 8:00 a.m, to 9:30 p.m. EST iisrsb 3926-31 12 877-829-5500 Fax Number: 513-263-3756 Federal Identification Number: 91-0850195 -jear Sir or Prladam.- This letter is in response to your telephone request on June 19, 2000 for a copy of your organization's ,determination letter. This letter will tape the place of the copy you requested. Our records indicate that a determination letter issued in February 1971 granted your organization exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code. That letter is still in effect. Based on information subsequently submitted, we classified your organization as one that is not a private Z oundation %.vitrin the meanina of section 509(a) of the Code because it is an organization described in sac;:on=U9ja;'2 TNs ciassifica:ion .vas based on the assumption that your organization's operations would continue as stated in the aopiication, if your organization's sources of support, or its character, method of operations, or purposes nave changed. please let -,-is 'kncw so vwe can consider the effect of the change on the exempt staius a!'d 'ounciation status Or your organization. Your organization is required to file Form 990, Return of Organization Exempt from Income Tax, only if its gross receipts each year are normally more than 325 000. If a return is required, it must be filed by the 15th day of th- fifth month after the end of the ,Dr;an! ation's annual accounting period. The 12W imposes a penalty of $20 a day up to a maximum of S10,000. +w^.en a return is filed late, unless there is reasonable cause for the delay, All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance ontributions Act (social security taxes) on remuneration of S100 or more paid to each employee during a caiendar year Your organization; is not liable for the tax imposed under the Federal Unemployment Tax Act (FUT!A,). Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code. However: these organizations are not automatically exempt from other federal excise taxes. Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests; legacies, devises, transfers, or gifts to your organization or for its 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.