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Apr. 1. 2009 5:42PM No.4014 P. 2 0 -2- 3=8 ARD GIRL CLUB OF THE BIG a final determination of your foundation status. If we publish a notias in the Internal Revenue Bulletin stating that we will no longer treat you an a publicly supported organization, granters and contributors may not rely an this daterminatien after the date we publish the notice. In addition, if you lose your status as a publicly supported orgsai- mation, and a grantor or contributor was responsible for, or we aware of, the sat or failure to act, that resulted in your loss of such status, that person may not rely on this deterainatien from the date of the act or failure to act. Also, if a grantor or contributor learned that we had given notice that yea would be removed fray classification as a publicly aupported organisation, then that parson may net rely an this dotoraination. as of the data he or she acquired such knowledge. If you change your sources of support, your purposes, ebaraeter, or method of operation, place is$ us know so we can consider the effect of the change an your arav~mt status and,foundation statue. If you amand your organisational document or bylaws, please send us a copy of the amended document or bylawz- Also, let us know &IV'cbanges is your name or address. A• of January 1j, 1904, you are liable for social security taxes under the Federal Insurance Contributions Act on amounts of $100 or mre you pay to each of your employees durio%,a calendar year. You are not liable for the tax imposed under hhe Federal Dnamploymat Tax Act (FUM. Organisations that are net private foundations are not subject to the pri- vate foundation excise taxes under Chapter 49 of the Internal Revenue Coda. savever, you are net automatically exempt £rea ether federal excisa taxes. If you have any questions about exaies, employment, or other federal taxes, please let us know. Donors may deduct contributions to you as provided in sechion 110 of the internal Revenue Cede. bequests, lagesiea, dovises, tranafera, or gifts to you nr for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 7055, 3106, and 9573 of the Code. Donors may deduct contributions to you only to the extent that their contributions are gifts, with no aonmideretCM received- Ticket purchases and similar payments in conjunction with fundraising events may act necessarily qualify as deductible contributions, depending an the circumstances. Revenue Ruling 67-246, published in Cumulative Bu22otin 1967-2, on papa 104, gives guidelines regarding when taxpayers may deduct payments for admission to, or other participation in, fundraising activities for charity. Contributions to you are deductible by donors beginning MAT 30, 2003. You arm not required to file Fora 990, Return of Organization Bzompt From Income Tax, if your gross receipts each year are normally 625,000 or loan. if you receive a Form 990 package in the mail, simply attach the label provided, aback the box in the heading to indicate that your annual gross receipts are normally $25,000 or lean, and sign the return. Because you will be treated as Letter 1045 (DO/CG) Received Time Apr. 7,'2009 4:40PM No.3817