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i Internal Revenue Service District Director Department of the Treasury . t Date^ t G JAN 2 91982 'EmPtoYer (dentillc4on Number L 59 =2o94472 - Accountlpg Period: Ertiifinr, ' Septeinber - 30 - rouriditlon Status Classlficatlon: p Scan America of the Treasure 509 ( a ) ( 1 ) & 170 (b ) ( l Coast , Inc ; Advance Ruling Period Ends: : : , 241'4 Nebrasl�a Avenue "September 30; : 1983 ' Fort pierce , Florida 33450 mon to Contact: Y e" Buirle son/eb Contact Telephone Number. ( 904 ) 791-2636 FFN : S80014494 , Dear Applicant : " Based on information supplied , and assuming in your application for recognition of etated xemption , yOuf we havdrdtiohs Wilbe as -determinedlYou `aresexenipt �' from FederM . al income tax under section 501 ( c ) ( 3 ) of the Internal Revenue Code .- < . x ' • Because you are a newly - �• t: ecrdated organization , we are ' not now making $' final determination of Your foundation status under section 509 ( a ) or the Code. : `Howev.er , • we - have determined that you can reasonably be expected to be a publicly supported organization" described in :section 170 (ti) ( 1 ) ( p ) tw1: ) & ) � )509 ( a i , u Accdrdingly , you will ' be treated as a publicly * su t * supported or � ~ , . - • - as a private foundation * *, during an advance ••rifling " pdri d , ThiS •' ad an erulin . p not begins on the date of your incepiiontand ends ori the date shown above . ; ; g ; period Within 90 days after the end of your' advance ' riiling.:period ; °you ' 'must '�submit to tis information 'needed to determine whether you have met the: • requirements of=:!Hier : • applicable • support test during the advance ruling uort - period . If yoit ' establish � •that you have been a publicly sppedorganization , you will be classified as a section ' Z • . • 509 ( a ) ( 1 ) or 509 ( a ) ( 2 ) organization as. long as you continue to meet the requirements of the . applicable support test . If you do • not meet the during the advance ruling period Public support requirements future periods . Also ; if you are lcla sifiedbas �a private foundation , youassified - as U private foundationil :for treated as a private foundation from -the date of your inception for purposes 'of sections 507 ( d ) and 4940 , Grantors and donors may rely on the determination that you are not a private foundation until 90 days after the end of your advance ruling the required information within the 90 days , grantors onrs Period .ay oIf n you submit tinurely on the advance determination until the Servicemakes afim naldetermination oof Your foundation status . However , if notice that you will no longer be treated as a section 509 ( a ) ( 1 ) organization is published in the Internal Revenue Bulletin , gr4ntors and donors may not rely on this determination after the date of such publication . Also , a grantor or donor may not rely on this determination if he or she was in part responsible for , or was aware of , the act or failure to act that resulted in your loss of section 509 ( a ) ( 1 ) the Internal Revenue Service had g$ iven notice thats you w or acquired knowledge that classification as a section 509 ( a ) ( 1 ) you would be removed from organization . 275 Peachtree Street , N . E. , Atlanta GA 30043 coven rifer 1 (146 ( 00 ) (6 -77)