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<br />Internal Re'zenue Senrice
<br />Date: :;re 1J 2000
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<br />Department of the Treasury
<br />P O. Box 2508
<br />Cincinnat;, OH 45:C1
<br />Person to Contact:
<br />tuls Smith #31-Q7262
<br />Cusroi^ner Senrice Repr esentative
<br />Toll Free Telephone Number:
<br />E:00 a.m, to 9:3C p.,r. EST
<br />877 -829,55AO
<br />Fax Nurnber:
<br />f, rJ-ZOJ-J 130
<br />Federal ldentiflcation Number:
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<br />This !elier ,s ir i'esoonse io voui- talepnone r3ciuesi on Jirne 1iJ. 20ct ior a copy oi,yot r organizei..on's
<br />:aisririi^aticn ieiier This leiierr,vill take fne placa ci trqe copY.lou tequeslec.
<br />-)rl'reccr-tjs iricrcate thar e determjrraticn jet:er;ssueL.i in Fs1;;;sry 1g71 granted ycur organization exernplionficn iece,'aIir:clma iax uitder secticn 5'lIic)i3\ of the lrlei-nal Revenue Cc,Ce That letter is still in eriecl
<br />3:sec cn ini'.:rmation subsegueiiiy s;sinii:eo. i,ve c:assiirec ycui ciOantzalon as one 1.lat is not a cri,;ate
<br />'cLin'-l€:;lr^ '"vitliil :l:e i'neaning of seclic'r 5C9ial oi tne Co'Je L,ecause it is en organizaiion ,Jascr-,bei in
<br />sea::Jf-' 5rl3ialll,
<br />-!rc ^::: ii..Jr'-irJJ;,uc'rv,;,?d$aass'ionine35s--r-np:ici-i :riAi;uL-"organiZatit,r'SOoeratiOnSwOuldCOnijnueasslatec
<br />'r l*3 23;'i1>r 3p i ite'o-ganrzattor i .so,.lrees ci sucoor-1. or rts ihar:cter mettcc c. ocerairors, or-
<br />a. :_ I<:c ^;r.a ^la-,a. ^ -at^^r.r'-.,4-)-i .:e -: a,,3=l ?.?3Se ie l -rS {t^u. ji',.,,e t:i C.f.SrCe::re :lfeCt t. ihe Jhafge Ort lle exerCi
<br />siaiNs a:ti itLin:laiton sIaius oi'lc,ri- c:car:ize ticir
<br />:'ar1'Jr-Eei:izalion is.equired tc iiie ;crr 93,i ,tetu'r.,ri,J:-carizalicri €xe inpt fiorn inccne Tax, oniy,: irs
<br />gl'oss i-ece'pts eacl ,vearafe norna:iy rlLrfe:nen S25 OCC if e relurr !s reqr-iired, ii musi be iiled by ine i5tn
<br />da.v ci i:r+ iiil,r nontn afief ii-re end cf li3 t,'!?,r.2?i,o: S ?ti-;LrEl acc;iiniing pericd The ai,., irnp3sE5 1.
<br />oer:alty:i S20: cjat/ up ti a r:raximun. ;i S1:-l COj ',',,i:ir a .eirlrn is iile'J jate Jniess thele is leasonab,e
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<br />Ali e):tmor organizaticns {unless specifica}ly exciuced) are liable for taxes under the i:ederal lnsui-ance'-lcntrrouiions Act (sccial securily taxes) on remuneration cf $100 or more paid to each employee during a
<br />cs,endar,veai Ycur oi"ganizairon is not riabie ior the iax imposed under the Federal Unemploynrent Tax Act
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<br />Organizaiions that are rot private fcundaiions are not subleci to the excise iaxes under Chapter 42 of the
<br />Coce Hcwe'ier, ihese organrzations ars not automatically exempt froni other federal excise taxes.
<br />Donoi's r'nay deduct contribiitions tc yoirr crganization as provioed in section .: 7C of ihe Code Bequesis
<br />iegacies. devtses, iransiers, or giits to ycLir crganizalicrr or for rts use are Ceductible fcr federal estate end
<br />g;ri tax purccses ii they me3i ih€ appllcable prcvisions oi sections 2A55,2106, and 2522 al the Code
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