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-a- r BOYS AND GIRL CLIIB OP TH8 BIG a final determination of your fouadatioa status. if we publish a notice is the Internal Revenue eulletia stating that we will no longer treat you ae a publicly supported organiaatioa, grantors and contributors may not rely oa this determination after the data we publish the notice. Ia addition, 1f you lose your atatua as a publicly supported organi- aatioa, and a grantor or contributor was reaponaible for, or was aware of, the act or failure to net, that resulted is your loan of such statue, that person may not rely oa thin determination from the data of the act or failure to act. Also, if a grantor or contributor learned that we had gives notice that yon would be removed from classification as a publicly supported organiaatioa, then that person may not rely oa thin determination as of the date hs or she acquired such knowledge. If you change your sources of support, your purpoaea, character, or method of operation, please le,}~ us know so we eaa'coasidar the effect of the change oa your ezempt statue and fouadatioa statue. If you amend your orgaaisatioaal document or bylaws, p,~ease lead us a copy of the amended document or bylaws. Also, let ua know a1l~chaages is your name oz address.. Aa of Januazy 1~, 1984, you are liable for social security taxes wader the Fedazel inauraace Contributions Act on amouata oP $100 or more you gay to each of your employees duriag~~a calendar year. You are not liable for the tax imposed wader the Pedeznl IInemploymeat Taz Act (ROTA). ' Ozgaaiaationa that are not pzivate fouadationa are not subject to the pri- vate fouadatioa satins taxes under Chapter 42 of the Internal Revenue Code. However, you era not automatically exempt from other federal ezciae Gazes. If you have any questions about excise, employment, or other federal taxes, please let ua know. Donors may deduct contributions to you ae provided in section 170 of the Internal Revenue Code. Begueeta, legacies, doviaes, transfers, or gifts to you or for your use are deductible for Paderal estate and gift taz purposes if they meat the applicable provisions of sections 2055, 2106, sad 2522 of the Code. r Donors may deduct contributions to you only to the natant that their contributions era gifts, with no coaaideratioa received. Ticket purchases and similar paymeata in conjunction with fundraising events may not necessarily qualify ae deductible coatributiona, depending on the circumstances. Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2, oa page 104, gives guidelines regarding whey taxpayers may deduct payments for admission to, or other participation in, fundraising .activities for charity. Contributions to you are deductible by donors beginning MAY 30, 2002. You are not required to file Fozm 990, Return of Orgaaiaatioa 8xempt From Income Taz, 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 recelpta are normally $25,000 or lase, and sign the return. Hecausa you will be treated as Latter 1045 (DO/CG)