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-a- BOYS AND GIRL CLIIB OP TR8 HIG a final determination of your foundation status. if we publish a notice in the Internal Revenue Bulletin stating that wa will no logger treat you as a publicly supported organisation, grantors and contributors may not rely on thin detnrmiaatioa after the date we publish the notice. Ia addition, if you lose your statue an a publicly supported orgaai- aatioa, and a grantor or contributor was responsible for, or was aware of, the act or failure to act, that resulted is your lose of such status, that person may not rely oa this determination from the date of the act or failure to net. Also, if a grantor or contributor learned that we had given notice that you would be removed from alasaificatioa as a publicly supported organisation, then that paraoa may not rely oa this determination as of the date hs or she acquired each knowledge. If you change your sources of support, your purposes, character, or method of operation, please le,K us know so we can consider the effect of the change oa your exempt statue aad,fouadntioa status. i£ you amend your organisational document or bylaws, p,~eaee lead us a copy of the amended document or bylaws. Also, let us know al]; changes is your name or address. As of January I', 1984, you are liable for social security taxes under the Federal Insurance coatributioas Act oa amouata of $100 or more you pay to Hach of your employees during~~a calendar year. You ere not liable for the tax imposed under the Federal IIaemployment Tax Act (FDTA). Organisations that are not private fouadatioas are not subject to the pri- vate foundation excise taxes under Chapter 42 of the Internal Revenue Coda. However, you are not automatically exempt from other federal excise terse. Zf you have any questions about excise, employment, or other federal taxes, please let us know. Donors may deduct coatributiona to you as provided is section 170 of the Internal Reveaue~Coda. Bequests, legacies, dpvieas, 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 aeetioae 2055, 2106, sad 2522 of the Code. v Donors may deduct coatributioas to you only to the extent that their coatributioas are gifts, with no consideration received. Ticket purchases sad similar payments in conjunction with fundraising events may not aecnaearily qualify se deductible contributions, depending on the circumstances. Revenue Ruling 67-246, published is 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 are deductible by doaora beginning IdAY 30, 2002. You are not required to File Form 990, Return of Orgaaiaatioa Sxempt From Income Tax, if your gross receipts each year are 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 gross receipts are normally $25,000 or lase, and sign the return. Because you will bn treated as Letter 1045 (DO/CG) s