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\)^vt f \o't Y;"b,oo 3 rrr Department of the Treasurylnternal Re,ren ue Senvice Date: June 19,2000 Aclic-, ^-:vqrlu / r. v 408 ,t r* Peaii :iiE'rS:*i-:.'.,V.:. 98926-3': ":2 P. O. Box 2508 Cincinnati, OH 45201 Person to Contact; Ms. Smith #31-47262 Cuslomer Ser-vice Representative Toll Free Telephone Number: 8:00 a.m, to 9:30 p.m. EST 877-B2s-55A0 Fax Number: 513-263-3750 Federal ldentification Number: 9-1-08501 95 leai- Sir cr lviadam This ieiter is in r-esponse to ycur telephone requesi on June 19, 2000 for a copy of your organization's Cetsrrnination ietter. This letier r,viil take the place oi the copy you requested. Cui'records icdicate ihat a determinaticn letier issueci in February '197'1 granted your organization exempiion fi'orn iederal income tax under section 501(c)i3) of the lntei'nal Revenue Code. That letter is still in eifeci, 3aseo cn rniormarion subseqUently sr.rcmiiied. we classified yor.rr organization as one that is not a pritraie iounilaricri,"vithin lhe meaninq of secticn 509ia) oithe Code because itis an organizalion descrtbed in seci;on 5C9ra)i2: T:is class;iicaticn ,,vas based on the assumpiion lhat youl organization's operations wouid conlinue as siaied rn the aoprication. if your organization's sources oi suopoi-t, or its character, method of operations, or o,-riposes have changec piease lei ':s kncvv sc rre can consider" tne eifect cf the change on tne exempi siaids aic iouncaiion slatus of your oiganization. Ycur ciganization is required to file Forrn 99,:,1. Retur-n oi CrEanizaticn Exempi frorn lnccme Tax, only if its gross receipts each year are normaily,"nore than 525,000. lf a reiurn is required, it must be filed by the 15th derl oi th+ fiith month aiter the end cf the organrzation's annua! acccuniing period. The iaw irnposes a penalry cf S2O a day up to a maximurn ci S'iC,COC wi",en a return is iiled late, unless there is reasonable cause ;ci-ihe deia-v All exemgi organizations {unless specifically excluded) are liable for taxes under the Federal lnsurance Scntrrbutions Act isocial security taxes) on remuneration of $100 or more paid to each employee during a catendar 5'ear. Ycur organizatron rs not iiabie ior the iax imposed under the Federal Unemployment Tax Aci (FJT,A.r. Organizations that are not private fcundaiions are not subject to the excise taxes under Chapter 42 of the Code. Howe'ier, these organizaiions are not automatically exempt from other federal excise taxes. Donors nray deduct contributions to yoilr organization as prcvided in section 170 of the Code. Bequests. iegacies. de'rises, iransfers, or gifts to your organiza'rion oi- for its use are deductible for federal estate and gifl tax purposes if they meet the applicable prcvisions oi sections 2055, 2106, and 2522 of the Code.