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If your sources of support , or your purposes , character , or method of operation change , please let us know so we - can consider the effect of the change on your exempt status and foundation status . Also , you should inform us of all changes in your name or address . Generally , you arenot liable for social security ( FICA ) taxes unless you file a waiver of exemption certificate as provided in the Federal ' Insurance Contributions Act . If you have paid FICA taxes without filing the waiver , you should call us . 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 excise taxes under Chapter 42 of the 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 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 . You are required to file Form 990 , Return of Organization Exempt from Income Tax , only if your gross receipts each year are normally more than $ 10 , 000 . If a return is required , it must be filed by the 15th day of the fifth month after the end of your annual accounting period . The law imposes a penalty of $ 10 a day , up to a maximum of $5 , 000 , when a return is filed late , unless there is reasonable cause for the delay . You are not required to file Federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code . If you are subject to this tax , you must file an income tax return on Form 990-T . In this letter , we are not determining whether any of your present or proposed activities are unrelated trade or business as defined in section 513 of the Code . You need an employer identification number even if you have no employees . If an employer identification number was not entered on your application , a number will be assigned to you and you will be advised of it . Please use that number on all returns you file and in all correspondence with the Internal Revenue Service . Because this letter could help resolve any questions about your exempt status and foundation status , you should keep it in your permanent records . If you have any questions , please contact the person whose name and telephone number are shown in the heading of this letter . Sincerely yours , l7lst. C Uirecto /1* cc : Eugene J . O ' Neill Letter 1045 ( DO) (6-77)