2005-328f - Laserfiche WebLink

Home Browse Search

INTERN4; REVENUE sE2v10E DH2aRTMEZIT OF THE TRS?_SiJP ` ? - O . BOX 2508 - CINCINNATI , off 44201 Date : OCT V 82002 Employer Lcenti � _ cation Number : 43 - 195091 ' DLN : 17053266015032 GIFFORD YOUTH ACTIVITY CENTER INC Contact Person : 4875 4 3RD AVE DALE T S CH_aBERu ' VERO BEACH , FL 32967 ID ,� 31175 Contact Telephone Number : ( 877 ) 829 - 5500 Accounting Period Ending : December 31 Foundation Status Classification : 509 ( a ) ( 1 ) Advance Ruling Period Begins : December 27 , 2001 Advance Ruling Period Ends : December 31 , 2005 Addendum Applies : No Dear ADPlicant : Based on information _Jou supplied , and assuming your operations will be as stated in your application for recognition of exemption , we have determined you are exempt from federal income tax under section 501 ( a ) of the Internal Revenue Code as an organization described in section 501 ( c ) ( 3 ) Because you are a newly created organization , we are not now making a final determination of your foundation status under section 509 ( a ) of the Code . However , we have determined that you can reasonably e_Vpect to be a publicly supported organization described in sections 509 ( a ) ( 1 ) and 170 ( b ) ( 1 ) ( A ) ( vi ) . Accordingly , during an advance ruling -period you will be treated as a publicly supported organization , and not as a private foundation . This advance ruling period begins and ends on the dates shown above . Within 90 days after the end of your advance ruling period , you must Scn� us the i= ori-riation needed to determi_e whether you ^ ave met the req„ „-o _ ments of the applicable support test during the advance ruling period . If you establish that you have been - a publicly supported organization , we will classi - fy you as a section 509 ( a ) ( 1 ) or 509 ( a ) ( 2 ) organization as long as you continue to meet the recuirements of the applicable support test . If you do not meet the public support requirements during the advance ruling period , we will classify you as a private foundation for future periods . Also , if we classify You as a private foundation , we will treat- you as a private foundation from Your beginning date for purposes of section 507 ( d ) and 4940 . Grantors and contributors may rely on our determination that you are not a Private foundation until 90 days after the end of _your advance rulinggperiod . If you send us the required information within the 90 days , grantors and contributors may continue to rely on the advance determination until we make Letze-r 1045 ( DO / C� )