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Our r e c o r d s i n d i c a t e t h a t y o u w e r e r e c o g n i z e d a s e x e m p t u n d e r s e c t i o n 5 0 1 ( c ) ( 3 ) o f t h e I n t e r n a l Rev enue Code i n a d e t e r m i n a t i o n let t er issued i n A p r i l 2009. Our r e c o r d s a l s o i n d i c a t e t h a t y o u a r e n o t a p r i v a t e f o u n d a t i o n w i t h i n the meani ng o f s e c t i o n 5 0 9 ( a ) o f t h e Code bec aus e y o u a r e d e s c r i b e d i n section(s) 509(a)(1) and 170(b)(1)(A)(v i). Do n o r s ma y d e d u c t c o n t r i b u t i o n s t o y o u the Code. B e q u e s t s , l e g a c i e s , d e v i s e s , for y our us e a r e deduc t ible f o r Federa i f t h e y meet t h e a p p l i c a b l e p r o v i s i o n s 2522 o f t h e Co d e . as prov ided i n s ec t ion 170 o f t rans f ers , o r g i f t s t o you or l es t at e and g i f t t ax purposes of sections 2055, 2106, and

Please r e f e r t o o u r we b s i t e www. i r s . g o v / e o f o r i n f o r ma t i o n r e g a r d i n g l i n g r e q u i r e me n t s . S p e c i c a l l y , s e c t i o n 6 0 3 3 ( j ) o f t h e Code provides t h a t f a i l u r e t o l e an annual i n f o r ma t i o n r e t u r n f o r t hree consecutive y ears r e s u l t s i n r e v o c a t i o n o f t ax -ex empt s t a t u s as o f the l i n g d u e d a t e o f t h e t h i r d r e t u r n f o r o r g a n i z a t i o n s r e q u i r e d t o l e . We w i l l p u b l i s h a l i s t o f o r g a n i z a t i o n s wh o s e t a x - e x e mp t s t at us was r e v o k e d u n d e r s e c t i o n 6 0 3 3 ( j ) o f t h e Code o n o u r we b s i t e beginning i n early 2011.

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