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-a- BOYS AND GIRL CLIIH OF THB HIO a final determination of your foundation status. If wa publish a notice is the Internal Revenue Bulletin atatiag that we will no logger treat you as a publicly supported organisation, grantors and contributors may not rely on this determination after the date we gublish the notice. In addition, if you lose your status as a publicly supported orgaai- aatioa, and a grantor or contributor Dues responsible for, or was aware of, the act or failure to act, that resulted is your loss of such status, that person may not rely oa this determination from the date of the act or failure to act. Also, if a grantor or contributor learned that are had given notice that you would be removed from alassificatioa as a publicly supported organisation, then that parson may not rely oa this determination as of the date he or she acquired such knowledge. If you change your sources of support, your purposes, character, or method of operation, please le,~ us know so ws can consider the effect of the change oa your exempt status and,foundatioa status. If you amend your organisational document or bylaws, p,~easa send us a copy of the amended document or bylaws. Also, let us know all changes in your same or address. As of January 1, 1984, you are liable for social security taxes under the Federal Insurance Contributions Act oa amounts of $100 or more you pay to each of your employees during~,a calendar year. You are not liable for the tax imposed under the Federal IIaemploymeat Tax Act (FDTA). Orgaaiaatioas that are not private foundations are not subject to the pri- vate foundation excise taxes under Chapter 41 of the Internal Revenue Code. However, you are not automatically exempt from other federal excise taxes. If you have any questions about excise, employment, or other federal taxes, please let us know. Donors may deduct contributions to you as provided in section 170 of the Internal Revenue Code. Bequests, legacies, d4vises, transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 25x2 of the Cods. 'Donors may deduct contributions to you Daly to the extent that their contributions are gifts, with ao consideration received. Ticket purchases gad similar payments in conjunction with fundraising events may not necessarily qualify as deductible contributions, depending on the circumstances. Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2, on page 104, gives guidelines regarding when taxpayers may deduct payments for admission to, or other participation ia, fundraising activities for charity. Contributions to you era deductible by doctors beginning MAY 30, 2002. You are not required to file Fozm 990, Return of Organisation gxempt From Income Tax, if your gross receipts each year era normally $25,000 or less. If you receive a Form 990 package in the mail, simply attach the label provided, check the box is the heading to indicate that your annual grvss receipts are normally $25,000 or lass, and sign the return. Because you will be treated as Letter 1045 (DO/CG) i a