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Internal Revenue Ser1ice Date: June 19. 2000 Galie:-;: C'.ie 408 >~ :\! ?ean =iiensbc..rg. ·vv/:., 98926-3~ 12 Jear Sir or Madam : \.)~' I \.?-r €~~ l~ -iJ DO 3 €~-) Department of the Treasury P. 0. Box 2508 Cincinnati. OH 45201 Person to Contact: Ms. Smith #31-07262 Customer Ser-;ice Representative Toll Free Telephone Number: 8:00 a.m. to 9:30 p.m. EST 877-829-5500 Fax Number: 513-263-37 56 Federal Identification Number: 91-0850195 This ietter is in response to your telephone request on June 19, 2000 for a copy of your organization's determination letter. This letter will take 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 subseqwently submitted , we classified your organization as one that is not a private foundaticn within the meaning of section 509(a) of the Code because it is an organization described in sec~;Qn 509la )(2 \ This c/ass:fica;ion was based on the assumpticn that your organization's operations would continue as stated in the appiication. if your organization's sources of support, or iis character. method of operations, or ourposes have changed . please let :JS ~now so we can consider trie effect of the change on the exempt S!aius ar:d foundation s,atus of your organization 'four organization is required to file Form 990 . R.eturn of Organization Exempt from Income Tax, only if its gross receipts each year are normally more than S25 ,000. If a return is required , it must be filed by the 15th day oi the fifth month after the end of the orgarnzation·s annual accounting period. The !aw imposes a penalty of $20 a day up to a maximum of S-; O.COO . when a return is filed late , unless there is reasonable cause :or the delay . All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance C:ontnbutions Act (social security taxes) on remuneration of S100 or more paid to each employee during a ~a :endar year Your organization is not iiable for the tax imposed under the Federal Unemployment Tax Act (FoJTi -.) Organ izations 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 orgar.ization as provided in section 170 of the Cade Bequests, legacies. devises, transfers, or gifts to your organization or for its use are deductible for federal estate and gift tax purooses if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code .