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Apr. 7. 2009 5:42PM No.4014 P. 3 -3. BOYS am oIRL CLUB of Tae Blo 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 $25,000 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 $20 a day is aharged when a return is filed late, unless there is reasonable cause for the delay. Bowever, the maximow penalty charged cannot sawed $10,000 or 5 percent of your gross receipts for the year, whichever is leas. Yor organizations via gross receipts eatcesding $1,000,000 in say year, the penalty is $100 per day per return, unless there is reasonable cause for the delay. The maximum penalty for an organization with groan receipts smoesdiag $1,000,000 shall not ixcoad $50,000. This penalty may also be charged if a return is not complete. Bo, please be sure your return is complete before you file it. You are not reg4red to file federal income tax returns unless you are subject to the tax on unrelated business incense under section 511 of the Code. If you are subject Qo this tax, you zest file an income tax return on form 990-r, Rxnsmpt Organization Dominoes Tseame Tax Return. In We letter we are not determining whether any of your present or proposed activities are unre- latad trade or business as dgFined in section 512 of the Code. You are required to asks your annual information return, Yea 990 or term 990-22, available for public inspection for three years after the later of the flue date of the retcru or the date the return is filed. You are also required to make available far public inspection your ememption application,' any supporting documents, and your asemption letter. Copies of these documents era also required to be provided to may individual upon written or in Vernon request without chat" other than reasonable fees 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 requ£rsmeats. Additional information-is available in publication 557. Tax-mcempt status for Your Organization, or you, may call our toll free number shown above. / You need an employer identification number even if you have no employees. If an employer identification number was not entered on your application, we will assign a number to you and advise you of it. Please use that number 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(*) (3) of the Code. To assure your continued exemption, you should keep records to show that funds are spent only for those purposes. If you distribute funds to other organisations, your records should show whether they are a: east 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 that the recipient will use the funds for those purposes. Letter 1045 (DO/CO) Received Time Apr. 7.' 2009 4:40PM No.3817