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<br />Deparlment of the Treasury
<br />P. O. Box 2508
<br />Cincinnati, OH 452C1
<br />Person to Contact:
<br />rVls. Smith #31-4
<br />Cus:omer Service Repiesentative
<br />Toll Free Telephone Number:
<br />8.00 a,m, to 9;30 p.m. ESI
<br />877-829-5500
<br />Fax Number:
<br />r'l <- /h <- i / \^
<br />Federal ldentification Number:
<br />31-0850195
<br />lnternal Reven ue Senrice
<br />Date: ":ce 13 2C00
<br />.-L-',.) .; . :f,,
<br />leai- Sir cr l',rladarl
<br />-l'his ieiier is in i"esponse to youi"talephone requesi on June 19 2000 for a copy of your organizairon's
<br />leiermi.eticn ietter. Tnis leiiei rvili take tne placa ci the ccpy 7ou r-equesied.
<br />Jur reccrds ilc:cate ihar a determiriaiicn iet;er issuec.l in February 1971 granied your organrzation exempiion
<br />iicrn f :cJe:a I ir:ccme tax u;rCer seci jcn :0 t (c)i3) oi ih e lntei"nal Revenu e C ode Thai letter is still in effeci,
<br />3asec cn rnior,narion subseqt eltly s.rilmitied r,ve ciassii!eC ycur oiganrzaiicn as one that is not a cri,iate
<br />:ctln,Jai;crr'"vilhin ihe meaning oi sect:cr:509{a: oi tha Code because it is an organization dascr,beC in
<br />se.:irr.' 3C3ra)12:
<br />T.ris c,:ss,rica;,c,r ,',as casec on ine assunipticn inai !oui organizaticir's operations would coniinue as statec
<br />rn tlre accricaticn. ii yci,r oi'ganizalion's sources cf sucooil. or iis charecter, method oi operaiions, or-
<br />c,-;if,oses,.a'ie:hangei clease ie:.is Ii.\r, sc r/'/e ca. consider'rna eifect cf the change on lhe exenpi
<br />siai,Js 3lc :ci:nCaiiOn si3lus Of yoLti c.'g:nizettcrr
<br />.'.crr'aiEartizaiion is .equrrec, to iiie Farn -c3,*1. Return li Crganizalrcn Exe i-np1 irom lnccme Tar, only ,: its
<br />grcss i-eceipts eacn yearaie nornaily mcre iian S25 00C lf a retur:r is required, it must be iiled by ine 15th
<br />cay ol iil3 iiitq ,lronth aiief tne end ci i.i. ai,Jarlizaltor's annual acccr-iniing pericd The lar.r irtp,rses a
<br />oenalty:i S20 a oa:r up ic a rnaximl;n li S1C COC ,,',,ien a ieiurn is iiled iate uniess there ls reasonabie
<br />;ause ;cr ine dela,,,
<br />Ali exemor organiz:ticns (unless specificaily excluded) are liable for taxes under the Federal lnsurance
<br />'.lcntf:ouiions Act (social security taxes) on remuneration cf S100 or more paid to each employee during a
<br />caienCar yeai Your or-ganizaircn is not iiabie fo{' the iax imposed under the Federal Unemployment Tax Aci
<br />(F,.i-il.;
<br />Organizations that are not private foundaiions are not sublecito the excise taxes under Cnapter 42 of the
<br />Coce Hcwe'ier, these organizations are not automatically exempt frorn other federal excise taxes.
<br />Donoi's may deduct contributions tc yol;r orgenization as prcvided in section 17C of the Code Bequests
<br />iegacies, devtses, iransfers, or gilts to your o:ganrzaiirrr or ior its use are deductible ior federal estate and
<br />g;ii tax purccses ii they meei ihe appllcable prcvisions oi sections 2055,2106, and 2522 af the Code
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