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— e <br /> .4- <br /> GIVING REWARDING OPPORTUNITIES TO <br /> If you distribute funds to individuals , you should keep case histories <br /> showing the recipients ' names , addresses , purposes of awards , manner of selec- <br /> tion , and relationship ( if any ) to members , officers , trustees or donors of <br /> funds to you , so that you can substantiate upon request by the Internal Revenue <br /> Service any and all distributions you made to individuals . ( Revenue Ruling <br /> 56- 304 , C . B . 1956-2 , page 306 . ) <br /> If we said in the heading of this letter that an addendum applies , the <br /> addendum enclosed is an integral part of this letter . <br /> Because this letter could help us resolve any questions about your exempt <br /> status and foundation status , you should keep it in your permanent records . <br /> If you have any questions , please contact the person whose name and <br /> telephone number are shown in the heading of this letter . <br /> Sincerely yours , <br /> Steven T . Miller <br /> Director , Exempt Organizations <br /> Enclosure ( s ) . <br /> Form 872-C <br /> Letter 1045 ( DO/ CG ) <br />