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U'vt f \o-t <br />liZ,oo z rrr <br />lnternal Re'ren ue Senrice <br />Date: June 19,2000 <br />1-^ti^--.,--^ <br />qoa',i N Fea;"i <br />n-iiensc.;-:. ",r\i 98926 -3': i2 <br />Department of the Treasury <br />P. O. Box 2508 <br />Cincinnati, OH 45201 <br />Person to Contact; <br />Ms Smith #31-07262 <br />Cuslomer Service Representative <br />Toll Free Telephone Number: <br />8:00 a,m, to 9:30 p.m. EST <br />877-B2g-55A0 <br />Fax Number: <br />513-263-3756 <br />Federal ldentification Number: <br />91-0850195 <br />leai Sir cr lvladam <br />This ieiter is in response to your telephone requesi on June 19, 2000 for a copy of your organization's <br />Ceterrnination ietter. This leiterr,vill take the place cf the copy you requested. <br />Cur reccrds indicate ihat a determinaiicn letier issued in February 1971 granted your organization exempiion <br />fi'or.illederal incomeiaxundersection50l(c)(3)ofthelntei'nal RevenueCode. Thatletterisstill ineffeci. <br />3aseo on rniormarion subseqUently submiited. i,ve classified yoirr oi'ganizaiion as one that is not a pi'itraie <br />ioundaticn,"yithin ihe meaning or secticn 509(a) oithe Code because itis an organizalion described in <br />sect:on 5i9ra)i2r <br />Tris class;fica:icn ivas based on ihe assumpiion ihai youf organization's operations would continue as siaied <br />rn the aOpiicaiion. if your organizatron's sources cf suopoi-t, or its character. method of operations, or <br />oriposes nave changai please lei -is rncvv sc ,re can consider'ile effect cf the change on ine exempt <br />siaids aic ior-lnca'r.ion status of your organizaticn <br />Ycur ci-ganization is requrred to iile Form 99C. Retur-n oi Crganizaticn Exenrpt frorn lnccme Tax, only ii tts <br />grossreceiptseachyeararenormallymo{-ethan525,000. lfareiurnisrequired,iimustbefiledbythel5th <br />day of lhe fiftl't month aiier the end ci the organrzation's annual acccuniing period. The iaw inrposes a <br />penalty cf S2O a day up to a maximurn ci S'iC,COC '{vnen a retLrrn is filed late, unless there is reasonable <br />cause ;oi ihe deiav. <br />All exemgi organizaticns (unless specifically excluded) are liable for taxes under the Federal lnsurance <br />Ccntrrbutions Act (social security taxes) on remuneration of $100 or more paid to each employee during a <br />ca;endar 5,ear. Ycur organizairon is not liabie ior the iax imposed under the Federal Unemployment Tax Act <br />(F'JTAr. <br />Organizations that are not private fcundations are not subject to the excise taxes under Chapter 42 of the <br />Code. Howerier, these organizations are not automatically exempt from cther federal excise taxes. <br />Donors nray deduct contributions to your organizalion as prcvided in sectio n 170 of the Code. Bequests, <br />iegacies. devises, transfers, or gifts to your olganizaiion oi'ior its use are deductible for iederal estate and <br />gift tax purpases ii they meet ihe applicable prcvisions of sections 2055, 2106, and 2522 of the Code.