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Internal Revenue Service Department of the Treasury P . O . Box 2508 Date : March 4, 2004 Cincinnati , OH 45201 Big Brothers Big Sisters of St . Lucie County Person to Contact : Inc . Ms . Edwards 31 -07427 4131 South US 1 Building 2 , No #4 Customer Service Representative Fort Pierce , FL 34982 Toll Free Telephone Number : 8 : 00 a. m . to 6 : 30 p. m. EST 877- 829-5500 Fax Number: 513-263-3756 Federal Identification Number : 59-2455513 Dear Sir or Madam : This is in response to your request of March 4 , 2004 , regarding your organization ' s tax-exempt status . In January 1985 we issued a determination letter that recognized your organization as exempt from federal income tax . Our records indicate that your organization is currently exempt under section 501 ( c)( 3 ) of the Internal Revenue Code . Based on information subsequently submitted , we classified your organization as one that is not a private foundation within the meaning of section 509(a ) of the Code because it is an organization described in sections 509 ( a ) ( 1 ) and 170 ( b )( 1 )( A)(vi ) . This classification was based on the assumption that your organization ' s operations would continue as stated in the application . If your organization 's sources of support , or its character, method of operations , or purposes have changed , please let us know so we can consider the effect of the change on the exempt status and foundation status of your organization . Your organization is required to file Form 990 , Return of Organization Exempt from Income Tax , only if its gross receipts each year are normally more than $ 25 , 000 . If a return is required , it must be filed by the 15th day of the fifth month after the end of the organization ' s annual accounting period . The law imposes a penalty of $ 20 a day, up to a maximum of $ 10 , 000 , when a return is filed late , unless there is reasonable cause for the delay. All exempt organizations ( unless specifically excluded ) are liable for taxes under the Federal Insurance Contributions Act (social security taxes ) on remuneration of $ 100 or more paid to each employee during a calendar year. Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act ( FUTA ) . Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code . However, these organizations are not automatically exempt from other federal excise taxes . Donors may deduct contributions to your organization as provided in section 170 of the Code . Bequests , legacies , devises , transfers , or gifts to your organization or for its use are deductible for federal estate and gift tax purposes if they meet the applicable provisions of sections 2055 , 2106 , and 2522 of the Code .