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Internal Revenue Service Department of the Treasury <br /> District Director <br /> Dater Employer Identification Number. <br /> LG JAN 2 91982 59 - 2094472 <br /> Accounting Period Ending: <br /> September 30 <br /> Foundation Status Classification : <br /> 509 ( a ) ( 1 ) & 170 ( b ) ( 1 ) ( A ) ( � ) <br /> r> Scan America of the Treasure Advance Ruling Period Ends: <br /> Coast , Inc : September 30 , 1983 <br /> 2414 Nebraska Avenue Person to Contact: <br /> Fort pierce , Florida 33450 Y . Burleson/ eb <br /> Contact Telephone Number: <br /> ( 9o4 ) 791 - 2636 <br /> FFN : 580014494 <br /> Dear Applicant : <br /> Based on information supplied , and assuming your operations will be as stated <br /> in your application for recognition of exemption , we have deitermined you are exempt <br /> from Federal income tax under section 501 ( c ) ( 3 ) of the Internal Revenue Code . <br /> Because you are a newly created organization , we are not now making a final <br /> determination of your foundation status under section 509 ( a ) of the Code . However , <br /> we have determined that you can reasonably be expected to be a publicly supported <br /> organization described in section 170 ( b ) ( 1 ) ( A ) ( vi ) & 509 ( a ) ( 1 ) . <br /> Accordingly , you will ' be treated as a publicly supported organization , and not <br /> as a private foundation , during an advance ruling period . This advance ruling period <br /> begins on the date of your inception and ends on the date shown above . <br /> Within 90 days after the end of your advance ruling period , you must submit to <br /> us information needed to determine whether you have met the - requirements of the <br /> applicable support test during the advance ruling period . If you establish that you <br /> have been a publicly supported organization , you will be classified as a section <br /> 509 ( a ) ( 1 ) or 509 ( a ) ( 2 ) organization as long as you continue to meet the requirements <br /> of the applicable support test . If you do not meet the public support requirements <br /> during the advance ruling period , you will be classified as a private foundation for <br /> future periods . Also , if you are classified as a private foundation , you will be <br /> treated as a private foundation from the date of your inception for purposes of <br /> sections 507 ( d ) ., and 4940 . <br /> Grantors and donors may rely on the determination that you are not a private <br /> foundation until 90 days after the end of your advance ruling period . If you submit <br /> the required information within the 90 days , grantors and donors may continue to <br /> rely on the advance determination until the Service makes a final determination of <br /> your foundation status . However , if notice that you will no longer be treated as a <br /> section 509 ( a ) ( 1 ) organization is published in the Internal Revenue Bulletin , <br /> grantors and donors may not rely on this determination after the date of such <br /> publication . Also , a grantor or donor may not rely on this determination if he or <br /> She was in part responsible for , or was aware of , the act or failure to act that <br /> resulted in your loss of section 509 ( a ) ( 1 ) status , or acquired knowledge that <br /> the Internal Revenue Service had given notice that you would be removed from <br /> classification as a section 509 ( a ) ( 1 ) organization . <br /> 275 Peachtree Street, N . E . , Atianta , GA 30043 (over) Letter 1045 ( DO) (6-77) <br />