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DEC-26-2008 10:35 From:RDMNXRX 8089618908 To:808 961 8572 P.3/4 -3- BOYS AND GIRL CLUB OF THE aza a public charity for return filing purposes during your entire advance ruling period, you should file Form 990 for each year in your advance ruling period that you exceed the $15,000 filing threshold even if your sources of support do not satisfy the public support test specified in the heading of this letter. If a return is required, it must be filed by the 15th day of the fifth month after the and of your Annual accounting period. A penalty of $90 a day is charged when a return is filed late, unless there is reasonable cause for the delay. However, the maximum penalty charged cannot exceed 510,000 or 5 percent of your gross receipts for the year, whichever is less. For organisations with gross receipts OXCesding $1,000,000 in any year, the penalty is $100 per day per return, unless there is reasonable cause for the delay. The maximum penalty for an organisation with gross receipts exceeding $1,000,000 shall not exceed $50,000. This penalty may also be charged if a return is not complete. So, please be aura your return is aomplets before Tol file it. You aro not reg44ed to file federal income tax returns unlesn you are subject to the tax oa unrelated business income under section 511 of the Code If you are subject o this tax, you must file an income tax return on Form 990-T, Bxempt Organ ration Business Income Tax Return. In this letter we are not determining whether any of your present or proposed mativities are unre- lated trade or business as dq..;fined in section 513 of the code. You are required to make your annual information return, Form 990 or germ 990-g8, available for public inspection for three "are after the later of the due date of the return or the dote the return is filed. You are also required to make available for public inspection your exemption application,* any supporting documents, and your exemption letter. Copies of these documents are also required to be provided to any individual upon written or n person request without charge other than reasonable feaa for copying and postage. You may fulfill this requirement by placing these documents on the Internet. Penalties may be imposed for failure to comply with these raquiremanta. Additional information is available in Publication 557, Tax-Bxempt Statue for Your Organisation, or you may call our toll free number shown above. I You need an employer identification number even if you have no employees If an emplayer identification number was not entered on your application, we will assign a number to you and advise you of it. Please use that -umber on all returns you file and in all correspondence with the internal Revenue Service. This determination is based on evidence that your funds are dedicated to the purposes listed in section 501(e)(3) of the Coda. To ensure your continues exemption, you should koep records to show that funds are spent only for those purposes. If you distribute funds to other organizations, your records should chow whether they are exempt under section 501(c) (3). In cases where the recipient organisation is not exempt under section 501(c) (3), you must have evidence that the funds will remain dedicated to the required purposes and the the recipient will use the funds for those purposes. Letter 1045 (DO/CO s