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IiternatRevenue Service District Director

Department theTreasury of

Pl *,-f'{nJ lIN

Employerldentification Number:

TERRAcE PoroMAc TJEEI r HD

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Dear'Applicant Based on information supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from Federal incone tax under section 5OI(c)(5) of the fnternal Revenue Code. Because you are a newly created organization, we are not now making a final determination of your foundation status under section 509(a) of the Code. However, we have determined that you can reason-ably be expectqd, to- be a pubricly supported

organization described sectiongn in )WCl), t futCl lr[1o U-10

Accordingly, you will be treated as a publicly supported organization, and not as a private foundation, during an advance ruling period. This advance ruling period begins on the date of your inception and ends on the date shown above. within 90 days after the end of your advance ruling period, you must submit to us infornation needed to determine whether you have met the requirements of the applicable support test during the advance ruling period. ff you establish that you have been a publicly supported organizalion, you will be classified as a section 509(a) (r) or 509(a) (2) organization as long as you continue to meet the requirements of the applicable support test. If you do not meet the public support requirements during the advanoe ruling period, you will be classified as a private foundation for future periods. AIso, if you are classified as a privatE- foundatl-on, you wiII be treated as a private foundation from the date of your inception for purposes of sections 507(d) and 4940. Grantors and donors may rely on the det,ermination that you are not a private foundation until 90 days after the end of your advance ruling period. If you submit the required information within the 90 days, grantors and donors may continue to rely on the advance determination until the Service makes a final determination of your fou-ndation.-sf,atus. However, if notice that you will no longer be treated as a section{B$ organization is published in the rnternat Revenue Bulletin, ng"rlL grantors and donors may not rely on this determination after the date of suoh publication. Also, a grantor or donor may not rely on this determination if he or. she was in part responsible for, oI was aware of, the act or failure to act that resulted in your loss of section *p3 status, or acquired knowtedge that DBgn& the Internal Revenue Service had gi'i6n ri (ove r)

Letterr045(DO)(6-77)


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If your sourcss of support, or your purposes, oharacter, or method of operation ohange, please let us knew so we oan oonsider the effeot of the ohange on your exempt status and foundation status. AIso, you should inform us of alJ. changes in your nameor address. Generally, you are not liable for sooial seourity (FICA) taxes unLess you flle a waiver of exemptlon oertifioate as provided in the Federal Insuranoe Contributions Aot. If you have paid FICA taxes wit'hout filing the waiver, you should oall us. You Tax Aot (FUTA). are not liable for the tax imposed under the F'ederal Unemployment Organizations that are not private foundations are not subj eot to the excise taxes under Chapter 42 of the Code. However, you are not automatioally exempt fron other Federal excise taxes. If you have any questions about exoise, emploSrnent,or other Federal taxes, please let us know. Donors may deduot contributions to Bequests, legaoies, devisss, transfers, deduotible for Feileral estate and gift provisions of seotions 2055, 2106, and you as provid_gd-j-Bseotion 170 of the Code. or gifts to you or for your use are tax purposes if they meet the applioable 2522 of the Code.

You are required to file Form 990, Return of Organization Exempt from Inoome Tax, only if your gross reoeipts eaoh year are normally more than $10,000. If, a return is required, it must be filed by the 15th day of the fifth month after the end of your annual accounting period. The law imposes a penalty of $I0 a day, up to of a maximum $5,000, when a return is filed late, unless there is reasonable oause for the delay You are not required to file Federal income tax returns unless you are subject to the tax on unrelated business income under seotion 5I1 of the Code. If you are subjeot to this tax, you nust file an inoome.tax return on Form 990-T. In this letter, we are not determining whether any of your present or proposed activities are unrelated trade or business as defined in seotion 515 of the Code. You need an employer identifioation numbereven if you have no enployees. If an employer identification numberwas not entered on your applioation, a numberwill be assigned to you and you will be advised of it. Please use that numberon aII with. the Internal RevenueServi-ce. returns you file and in aII correspondence Becausethis letter could help resolve any questions about your exempt status and foundation status, you should keep it in your permanent reoords. If you have any questions, number are shown in the headin
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please contaot the person whose name and telephone letter.

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Sincerely yours,

District

Director

(6-77, Letter10,45(DO)