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\)'Vl I \o-l'V-e:a \ <br />-D oo 3 dff <br />lnternal Revenue Senrice <br />Date: June 19,2000 <br />1r^ti^-. ^-^q$'ri N .=eai'i <br />Iriensc-r-:, '(V: 98925-3'' ^'2 <br />g <br />Department of the Treasury <br />P. O. Box 2508 <br />Cincinnati, OH 45201 <br />Person to Contact; <br />Ms. Smith #31-47262 <br />Cuslomer Ser-vice Representative <br />Toll Free Telephone Number: <br />g:00 a.m. to 9:30 p,rn. EST <br />877-829-55A0 <br />Fax Number: <br />513-263-3756 <br />Federal ldentification Number: <br />91-0850195 <br />leai- Sir cr lvladam <br />This ietter is in response to your telephone requesi on June 19, 2000 for a copy of your organization's <br />Cetsrrnination ietier. This letterr,vill take the place of the copy you requested. <br />Cur reccrds indicate ihai a determinaticn letier issued in February '197'1 granted your organization exempiion <br />fi'orn feCeral income tax under section 501(c)(3) of the Intei'nal Revenue Code. That letter is still in eifeci. <br />3asec on rniormarion subsequently submitted. we classified yor.r organizaiion as one that is not a pritrate <br />ioundaticn '"viihin lhe meaninq oi section 509ia) oi the Code because it is an organization described in <br />secii3n 5C9ra)12r <br />Tnis class;rica:icn ,,vas baseC on ihe assumpiion ihai your-organization's operations would continue as siated <br />rn the aOpticaiion. if your organization's sources oi suopoi-t, or iis character. method of operations, or <br />o,-riposes nave changec piease lei '-is kncr,v sc 'rye can ccnsider tne eifect cf the change on the exempi <br />siaills arc ioirncation status of your oigallizaticn <br />Ycur ci-ganization is required to iile Forn, 99C. Return oi Crganization Exempt from lnccme Tax, only if its <br />gross receipts each yearare normaily rnore than 525 00C. lf a reiurn is required, it must be filed by the'15th <br />day of ina fifth month after the end cf the organrzation s annua! acccunting period. The iaw irnposes a <br />penalry cf S2O a day up io a maximurn c; S'iC,COC \{.{n3n a retLrrn is filed late, unless there is reasonable <br />cause ;ci'ihe deia-v. <br />All exempt organizations (unless specifically excluded) are liable for taxes under the Federal lnsurance <br />Ccnti-rburions Act isocial security taxes) on remuneration cf $'i00 or more paid to each employee during a <br />:aiendar year. Your organizairon is not iiabie ior the iax imposed under the Federal Unemployment Tax Aci <br />(F'JTAi <br />Organizations that are not private fcundalions ars nol subject to the excise iaxes under Chapter 42 of the <br />Code. Howe,ier, these organizations are not automatically exempt from other federal excise taxes. <br />Donors maydeduct contributions to your organizaiion as prcvided in sectton 170 of the Code. Bequesis, <br />iegacies. devises. transfers, or gifts to your organization ci'ior its use are deductible for federal estate and <br />gift tax purposes if they meet the applicable prcvisions oi sections 2055, 2106, and 2522 of the Code.