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- 3 - S7 PETERS HUMAN SERVICES 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 . This determination is based on evidence that your funds are dedicated to the purposes listed in section 501 ( c ) ( 3 ) of the Code . io assure your continued exemption , you should keep records to show that funds are expended only for those purposes . If you distribute funds to other organizations , your records should show whether they are exempt under section 501 ( c ) ( 3 ) . In cases where the recipient organization is not exempt under section 501 ( c ) ( 3 ) , there should be evidence that the funds will remain dedicated to the required purposes and that they will be used for those purposes by the recipient . If distributions are made to individuals , case histories regarding the recipients should be kept showing names , addresses , purposes of awards , manner of selection , relationship ( if any ) to members , officers , trustees or donors of funds to you , so that any and all distributions made to individuals can be substantiated upon request by the Internal Revenue Service . ( Revenue Ruling 56 -304 , C . B . 1956 - 2 , page 346 . ) If we have indicated in the heading of this letter that an addendum applies , the enclosed addendum is an integral part of this letter . 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 headinq of this letter . Sincerely yours , District Director v Enclosure ( s ) : Addendum • Letter 947 ( DO / CG )