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Dear Applicant:
Based on information supplied, arid assuming your operations will be as stated in your application
for recognition of exemption, we have determined you are exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code.
We have further
determined that you are not a private foundation within the meaning of section 5O9(a) of the Code, because you are an
organization described in section(s) 509(a)(i) & 170(b)(l)(A)(vi).
If your sources of support, or your purposes, character, or method of operation change, please let us
know so we can consider the effect of the change on your exempt status and foundation status. A180, you
should inform us or all changes in your name or address.
Beginning January 1, 1954, unless specifically excepted, you must pay taxes under the Federal Insurance Contributions Act
(social security taxes) for each employee who is paid ~l00 or more in a calendar year. You are not liable for the tax imposed under the Federal
Unemployment Tax Act (FUTA).
Since you are not a private
foundation you are not subject to the excise taxes under Chapter 42 of the Code. However, you are Dot automatically exempt from other Federal excise
taxes. If you have any questions about excise, employment, or other Federal taxes, please
let us know.
Donors may deduct contributions to you as provided in section 170 of the Code. Bequests, legacies, devises~ transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.
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