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<br /> �. de t eItturrnun,t:i on ruf your touand'ak urrnn stattn9
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<br /> If Publish ash s notice i.n the Int erna l Revenue Bulletin stating t,i at, we
<br /> as a pualrlicV.y su,upporttmd c�r ,;annzat.ion, grantors and
<br /> 111
<br /> c0rinwc! tc.ebutonsmay M)t,auldit.a'urn rely o his determination :after the date we publish the
<br /> nt:n ltnnrler treat you
<br /> r y = your status as a Publicly arcl.y supported org arui -
<br /> act or failure grantor
<br /> act, t�thatnres�ulted. inwas
<br /> yourplosnn7Gr�f such status, m%what of the
<br /> in
<br /> sal ion, and a r rare
<br /> ' r that pr rsrrrn �
<br /> may not rely on this determination from the date of the act or failu rie tr) pact,
<br /> Also, if a grantor or contributor l.earned that we had given notice that you
<br /> would be removed from classification as a publicly supported organ izzition, then
<br /> that person may not, rely on this determination as of the date he. or she �/
<br /> acquired such knowledge.
<br /> jIf you change your sources of support, your purposes, character, or method,',
<br /> of operation, please let us know so we can consider the effect of the change on
<br /> your exempt status and foundation status. If you amend your organizational
<br /> document or bylaws,, please send us a copy of the amended document or 'bylaws.
<br /> Also, let us know all changes in your name or address. j
<br /> , y re liable for social security taxes under
<br /> Ps of January 1 19134 you a
<br /> the Federal Insurance Contributions Act can amounts of $1,00 or more You pay to
<br /> each of your employees during a calendar year. �n� are not liable for the tax
<br /> imposed under the 'Federal Unemployment. Tax Act (Ft.TA) .
<br /> Organizations that are not private foundations nava not subject to the pri-
<br /> vate foundation excise taxes under Chapter 42 of the Internal Revenue Code.
<br /> However, you are not automatically exempt from other fee.eral excise taxes. if
<br /> you have any questions about excise, employment, or other federal, taxes, please
<br /> let us know.
<br /> Donors may deduct contributions to you as provided in section 177 of the
<br /> Internal Revenue Code. Requests, legacies, devises, transfers, or gifts to your
<br /> Or for your use are deductible for Federal estate and gift tax purposes if they
<br /> meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.
<br /> Donors may deduct contributions to you only to the extent that, their
<br /> contributions are gifts, with no consideration received. ".ticket purchases and
<br /> similar payments in conjunction with fundraising events may not necessarily
<br /> qualify as deductible contributions, depending on the circumstances. Revenue
<br /> Ruling 67-246, published in Cumulative bulletin 1967-2, on page 104, gives
<br /> guidelines regarding when taxpayers may deduct payments for admission to, or
<br /> other participation in, fundraising activities for charity.
<br /> You are not required to fele Form 990, Return of Organization Exempt From
<br /> Income 'Tax, if your 'gross receipts each year are normally $25,000 or less , if
<br /> you receive a Form 990 package in the mail, simply attach the label provided,
<br /> check the box in the heading to indicate that your annual gross receipts are
<br /> normally $25, 000 or less, and siren the return. Because you will be treated as
<br /> a public charity for return filing purposes during your entire advance ruling
<br /> period, you should, file Form 990 for each year in your advance ruling period
<br /> Letter 1045 (DO'/CG)
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