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- 2 - DASIE BRIDGEWATER HOPE CENTER INC a final determination of your foundation status . If we publish a notice in the Internal Revenue Bulletin stating that we will no longer treat you as a publicly supported organization , grantors and contributors may not rely on this determination after the date we publish the notice . In addition , if you lose your status as a publicly supported organi - zation , and a grantor or contributor was responsible for , or was aware of , the act or failure to act , that resulted in your loss of such status , that person may not rely on this determination from the date of the act or failure to act . Also , if a grantor or contributor learned that we had given notice that you would be removed from classification as a publicly supported organization , then that person may not rely on this determination as of the date he or she acquired such knowledge . If you change your sources of support , your purposes , character , or method of operation , please let us know so we can consider the effect of the change on your exempt status and foundation status . If you amend your organizational document or bylaws , please send us a copy of the amended document or bylaws . Also , let us know all changes in your name or address . As of January 1 , 1984 , you are liable for social security taxes under the Federal Insurance Contributions Act on amounts of $ 100 or more you pay to each of your employees during a calendar year . You are not liable for the tax imposed under the Federal Unemployment Tax Act ( FUTA) . Organizations that are not private foundations are not subject to the pri - vate foundation excise taxes under Chapter 42 of the Internal Revenue Code . However , you are not automatically exempt from other federal excise taxes . If you have any questions about excise , employment , or other federal taxes , please let us know . Donors may deduct contributions to you - as provided in section 170 of the Internal Revenue Code . Bequests , legacies , devises , transfers , or gifts to you or for your 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 . Donors may deduct contributions to you only to the extent that their contributions are gifts , with no consideration received . Ticket purchases and similar payments in conjunction with fundraising events may not necessarily qualify as deductible contributions , depending on the circumstances . Revenue Ruling 67 - 246 , published in Cumulative Bulletin 1967 - 2 , on page 104 , gives guidelines regarding when taxpayers may deduct payments for admission to , or other participation in , fundraising activities for charity . You are not required to file Form 990 , Return of Organization. Exempt From Income Tax , if your gross receipts each year are normally $ 25 , 000 or less . If you receive a Form 990 package in the mail , simply attach the label provided , check the box in the heading to indicate that your annual gross receipts are normally $ 25 , 000 or less , and sign the return . Because you will be treated as a public charity for return filing purposes during your entire advance ruling period , you should file Form 990 for each year in your advance . ruling period Letter 1045 ( DO / CG )