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ont~iblito~ may uo~tnu~ ~o rely on the advance dete~mtna~ion until we [iaa~ ~tnation ~ yoU~ ~oundatton stains. Itbil"h a .orAte t. Internal Revenue Bulletin stating that rill n~ lon~e~ ~ea~ yoO a. a publicly ~uppo~ted organ{ZhtloU, g~a,}tor. ~ont~lbutot~ may ~ot ~Y..~ ~h{~ de~e~mina~ion after the date we publ.~h the ~otice, Iff addition, ~ yuu lose your e~a~us aa a publicly supported o~ga~l- :a~lo~ and a grantor or conkrlbuhor wa~ responsible for, or was aware o[, ~y ~ot ~elY o~ khl~ determination [rom the date o[ the act or failure to act. %1,o, Ifa graHto~ or eo~t~lbutor learned that we had given not'Ce that you ~ould ~e removed from ~la~sificatlon a~ a publicly supported organtxmtlon, ~hat per~o~ may not rely on thl~ de%ermtnation a~ o[ the date he or mc~lted such ~owledge. If yo~ cha~ge yoU~ eoUt~ea o~ eupporh, your purposeS, character, or me~bod of opetattom, please let u~ know so we can con,ider the effect o[ the change your exempt ~st~ and [oundat~om status. If you amend your organtzatto~al document or bylawe, please ge~d ~ a copy of the amended document or bylaws. Also~ let us know all changea in your name or address. Ra ~[ 4a~USt~ 1, 19~4~ ~0~ a~ llable for social eecurtty taxes under the Federal Insurance Cont:lbuklong Act on amounts of ~100 or more you pay each of your employees durlng a calendar year. YoU are not liable for the tax lmposed undez the Federal UnemploymeUt Tax Act (FUTA) · Ozgs~lzatlona kha~ are ~ot prlvate foundatton~ are not subject to tbs pri- vate foundstlo~ excise taxee ~nder chapter 42 of tbs Internal Revenue Code. llowever, you are not automatically exempt from otter federal exciae taxea. you have any que~tlong about ~xcige~ employment, or other federal taxes, please let ~e know. Donor~ may deduct cont~tbu%to~ ko you a~ provided ~n ~ectton 150 of tile internal Reven~e Code. Beque~t~, legacies, devises, transferS, or gl[t~ to you or for your u~e are deductlble for Federal estate and gift tax putpo~e~ ~[ they meet the applicable provt~ions of sectlonS 2055, 2106, mad 2522 of tbM Code. Donor~ may ded~c~ oont~tbut~on~ ~o you only to the extent that their contr~butlona are gifts, wlth no consideration received. Ticket purcbagee and similar parents ~n conjUnCtiOn with fundratSing events may not necessarily qualify as deductible contrlbuttona, dependin~ on the circumstance". Revenue Rul{n~ 67-246, published in CUmUlative Bulletin 1967-2, on page 104, g~veg guldellneg regarding when taxpayers ~ay deduct payments for admission to, other participation in, fundrat,tng actiVitieS for charity. You are not reqUired to file Form 990, Return of organization Exempt From ~ncome Tax, if your grog~ tece~pt~ each year are normally $25,000 or you receive ~ Form 990 package tn the mall, .imply attach tbs labeI provided, check the box In tbs headin~ to indicate that your an~lual gross receipts are normally $25,000 or lesS, and sign the return. Because you will be treated a publlc charlty for return filln~ purposes durin~ your entire advance rullng bet~e~ 104~