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OCT - 29 - 2ee4 ee : 54 AM CULTURAL . COUf4C'f IRC 7T27T034e3 , Internal Revenue Service Department of the Treasury P . 0 . Box 2508 Cincinnati , OH 45201 Date : February 15 , 2000, Person to Contact: Vicki Adams 31 -04011 Customer Service Representative Cultural Council of Indian River County, Inc . Toil Free Telephone Number : 2145 141" Ave . Ste , 1 .1 877- 829 -5500 Vero Beach , FL 32960-4413Fax Number : 513-263 -3756 Federal Identification Number: 59-3299133 Dear Sir or Madam : This letter is in response to our receiving your correspondence concerning your Advanced lRul ng period which has been satisfied . Our records have been changed to reflect this . This letter will take the place of the copy you requested , Our records indicate that a determination letter issued in February 1996 granted your organization exemption from federal income tax under section 501 (c) (3) of the Internal Revenue Code . That letter is still in effect. 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 section 509 (x)(2) . 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 filled 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 f= ederal 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 . Dono -s 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 2. 522 of the Code .