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T • Departinent of the Treasury <br />VidIRS Internal Revenue Service <br />P.O. Box 2508 <br />Cincinnati OH 45201 <br />025802 <br />AMERICAN NATIONAL RED CROSS <br />SHARED SERVICES CENTER <br />600 FOREST POINT CIR STE A <br />CHARLOTTE NC 28273 -5736 <br />In reply refer to: 0752857589 <br />Jan. 22, 2014 LTR 42050 0 <br />53- 0196605 000000 00 <br />00019595 <br />BODC: TE <br />Employer Identification Number: 53- 0196605 <br />Person to Contact: CUSTOMER SERVICE <br />Toll Free Telephone Number: 1- 877 - 829--5500 <br />Dear AMERICAN NATIONAL RED CROSS: <br />This is in response to your Jan. 10, 2014, request for information <br />regarding your tax - exempt status. You have represented that you are <br />a chapter, branch or auxiliary of the American National Red Cross. <br />Our records indicate that in December 1938, the American National Red <br />Cross was held to be exempt from Federal income tax under section <br />101(6) of the Internal Revenue Act of 1938, which now corresponds to <br />section 501(c)(3) of the Internal Revenue Code. In a subsequent <br />determination, the American Red Cross was classified as a publicly <br />supported organization described in sections 509(a)(1) and <br />170Cb)(1)(a)(vi) of the Code. <br />Even though the American National Red Cross was issued an individual <br />ruling, this ruling covers its chapters, branches, and auxiliaries. <br />Donors may deduct contributions to you as provided in section 170 of <br />the Code. Bequests, legacies, devises, transfers, or gifts to them <br />or for their use are deductible for Federal estate and gift tax <br />purposes if they meet the applicable provisions of sections 2055, <br />2106, and 2522 of the Code. <br />If you have any questions, please call us at the telephone number <br />shown in the heading of this letter. <br />Sincerely yours, <br />r" <br />Kim D. Bailey <br />Operations Manager, AM Operations 3 <br />