We are pleased to inform you that upon review of your application
for tax exempt status we have determined that you are exempt from
Federal income tax under section 501(c)(3) of the Internal Revenue
Code. You are also qualified to receive tax deductible bequests,
devises, transfers or gifts under section 2055, 2106 or 2522 of
the code. Because this letter could help resolve any questions
regarding your exempt status, you should keep it in your permanent
exempt under section 501(c)(3) of the Code are further classified
as either public charities or private foundations. During your
advance rulling period, you will be treated as a public charity.
Your advance rulling period begins with the effictive date of
your exemption and ends with advance rulling ending date show
in the heading of the letter.
the end of your advance rulling period, we will send you Form
8734, Support Schedule for Advance Rulling Period. You will have
90 days after the end of your advance rulling period to return
the completed form. We will then notify you, in writing, about
your public charity status.
enclosed Information for Exempt Organizations Under Section 501(c)(3)
for some helpful information about your responsibilities as an
If you distribute
funds to other organizations, your records must show whether they
are exempt under section 501(c)(3). In case where the recipient
organization is not exempt under section 501(c)(3), you must have
evidence the funds will be used for section 501(c)(3) purposes.
Lois G. Lerner
Director, Exempt Organizations
Rulings and Agreements
Information for organizations Exempt Under Section 501(c)(3) Form