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- 3 - 5 ; PE ERS HUMAN ScRVIC � S You need an esployer identification number even i ` you have no esplCyees _ If an employer identification number was not entered on your aopliCAtion , a number will be assigned to you and you will be advised of it . Please use that number on all returns you file and in all correspondents with the Interial Revenue Service . This de term inatren is based on evidence that your funds are dedicated to the purposes listed in section SOL ( c ) ( � ) of the Code . To assure your continued exemption , you should keep records to show that funds are expended only for those purposes . If you distribute funds to other organizations , your records should show whether they are exempt under section 50L ( c ) ( 3 ) _ In cases where the recipient organization is not exempt under section there should be evidence that the funds will remain dedicated to the requLred purposes and that they will be used for those purposes by the recipient . If distributions are made to individuals , case histories regarding the recipients should be kept showing names , addresses , purposes of awards , manner Of selection , relationship ( if any ) to . embers , officers , trustees or donors of funds to you , so that any and all distributions made to individuals can be substantiated upon request by the Internal Revenue Service . ( Revenue Ruling S4 - 304 , C . S . 1456 - 2 , page 306 . ) If we have indicated in the headinq of this letter that an addendum applies , the enclosed addendum is an integral par , of this letter . Because this letter could help resolve any questions about your exempt status and foundation status , you should keep ,it in ycur . permanent records . If you have any questions , please contact the person whose name and telephone number are shown in the heading of this letter . Sincerely yours , RX0 District Director Enclosure ( s ) : Addendum Letter 947 ( Da / CG )