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4 • cy ScRV � . 'ST PEfERS HUMAN IC YOU would no longer be classified as a section 509 ( a ) ( 1 ) organization - ^ • ;�� Donors may deduct contributions to you as provided in secticn 17 of the Cade _ Bequests , legacies , devises , transfers , or gifts to you or for your use t are deductible for federal estate and gift tax purposes if they meet the Applicable provisions of Code sections 2055 , 2106 , and Ccntriouticn deducticns are allowable to donors only to the exte t that their contributions are gifts , with no consideration reCi! ived . Ticket pur - chases and similar payments in Conjunction with fundraisinq events mar not necessarily qualify as deductible contributions , depending on the cir ta - i stan crs _ See Revenue Ruling 67 - 246 , published in Cumulative Bulletin 1967 - 2 , I j an page 104 , which sets forth guidelines regarding the deductibility , As Chari - �, table contributions , of payments Made by taxpayers for admission to or other i participation in fundraising activities for charity , ; In the heading of this letter we have indicated whether you must file Fora 9901 Return of Organisation cxespt From Income Taz . If Yes is indicated , you ire required to file Form 990 only if your gross receipts each year are normally More than $25 , 000 . However , if you receive a Fora 990 packer a in the Mail , please file the return even if you do not exceed the gross receipts test . I " you are not required to file , simply attach the label provided , check the box in the heading to indicate that your annual grass receipts are no sally S2e , 000 or less , and sign the return . If a return is required , it - oust be filed by the 15th day cf the fifth month after the end of your annual accoun ting period . A penalty of s 0 a day is charged when a return is filed late , unless there is reasonable ca se for the delay . However , the Maximum penalty charged cannot exceed $ 10 , 00 or 5 percent of your gross receipts for the year , whichever is less . Foo Organizations with gross receipts exceeding $ 1 , 000 , 000 in any year , tie penalty is $ 100 per day per return , unless there is reasonable cause fcr the lelale The maximum penalty for an organization with gross receipts exce-edinq 11 , 000 , 000 shall not exceed $ 50 , 000 . This penalty may also be charqel if a - return is not complete , so be sure your return is Complete before you file it . You are required to make your annual return available for public inspection for three years after the return is due . You are also required to make available a copy of your exemption application , any supporting documents , and this exemption letter . Failure to make these document available for public inspection & Ay subject you to a penalty of . $ 20 r day for each day there is a failure to comply ( up to a maximum of $ 101000 in the case of an annual return ) . You are not required to file federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Cade . If you are subject to this tax , you must file an income tax return on Form 990 - T , cxe. pt Organization Business Income Tax Return _ In this letter we are not determining wnether any a -• your present or proposed activities arLa unre- lated trade or business as defined in section 513 of the Code . Le : ter 9 / ( DO / CG )