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.~, <br />The Outdoor Circle <br />-3- <br />(a) your new subordinate local .branch circles and <br />(b) those which have ceased to exist or have changed <br />their nemea or malliSig addresses. One copy of the list; <br />should be furnished for the use of this office and one <br />cogq for the use of each of the districts in which one <br />or more of your subordinate local branch circles are located. <br />Directories may be furnished in lieu of the lists referred <br />to above if a directory is published. <br />2. A statement; signed by one of your principal officers, <br />stating whether the information upon which your original group <br />ru73ng is based is applicable in all respects to your new <br />subordinate local branch circles. <br />3. A statement, i.f at the close of the year, there <br />were no changeain your roster. <br />4. A statement of ark' changes in your character, pur- <br />poses or method of operation or those of arm of pour exempt <br />subordinate local branch circles. <br />( I 5• Duplicate copies of aqy amendments to your charter <br />or by-laws or those of a~ of your exempt subordinate local <br />branch circles. <br />This ruling is not applicable to at~y of your subordinate local <br />branch circles which have received prior adverse rulings or which <br />have been held exempt from Federal income tax under section 501(c)` <br />other than subsection 501(c)(3). <br />You should advise each of your exempt subordinate local branch <br />circles of the pertinent provisions of this ruling, including the <br />requirements for filing information or other returns. <br />Every exempt organization is required to have an F~ployer <br />Identification Number regardless of whether it has any employees. If <br />' an organization does not have such a number, its District Director <br />will take.stepa to see that one is issued to it at an early date. <br /> <br />