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Internal Revenue Service Washington, D.C. 20224 Data: ~, ^ So76 r t ,-, h `x+}09~_9U'008 0 4~ 2E16 0 07 03 D F~~fJUC~LUH~IyINEYARDTRM`SpgGANIZ968107 Department of theTreasury Person to Contact: Mr. Charles,"E. McLaughlin Telephone Number; (202)964-6197 Re}ar gbply to: E:EO:O:R Data; February 17, 1976 Group Exemption Number: _..-. ~z~~ ~-._ .~~ •Dear Officer or Trustee: We are contacting all group central organizations because the 1975 Form 990 and instructions require each central organization and its subordinates to show their group exemption number (GEN) in Par t. I, item 18(b), of Form 990. Your group exemption number is shown above. Please advise any of your subordi- nates that are required to file an annual information return, Form 990, to place your group exemption number .on their return. Church central organizations are not required to file an annual information return. HoweveY, any of their subordinates that do .not qualify as "integrated auxiliaries" of a church are required to file an information return, Form 990, and should include on that return the appropriate group exemption number. We are preparing.a.proposed amendment to the Income Tax Regulations which will define an integrated auxiliary of a church. When that amendment is published, we will send an information copy to holders of group exemption rulings under section 501(c)(3) of the Internal Revenue Code. (Organizations exempt under other provisions will not receive a copy.) If you have any .questions, please contact the person whose name and telephone number are shown above. "" Thank you for your help in this matter. Sincerely yours, . Tedesco, Director E. mpt Organizations Division l M-0088 (2-78)