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GIFFORD POUT$ aCTIVITY ClEiNr7ER IF•TC a final determination of your foundation_ status . If we publish a notice in the Internal Revenue Bulletin stating that we will no longer treat you as a publicly supported organization , grantors and contributors may not rely on this determination after the date we publish the notice . In addition , if _you lose your status as a publicly supported organi - zation , and a grantor or contributor was responsible for , or was aware of , - the act or failure to act , that resulted in hour loss of such status , that person may notrely on this determination from the date of the act or failure to act . Also , if a grantor or contributor learned that we had given notice that you would be removed from classification as a publicly supported organization , then that person may not rely on this determination as of the date . he or she acquired such knowledge . If you change your sources of support , your purposes , character , or method of operation , please let us know so we can consider the effect of the change on your exempt status and foundation status . If you amend your organizational document or bylaws , please send us a copy of the amended document or bylaws . Also , let us know all changes in your name or address . - AS-0-f— rY°ter � �lable = or social security taxes under the Federal Insurance Contributions Act on amounts of $ 100 or more you pay to each of your employees during a calendar year . You are not liable for the tax imposed under the Federal Unemployment Tax Act ( FLTTA ) Organizations that are not private foundations are not subject to the pri - vate foundation excise taxes under Chapter 42 of the Internal Revenue 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 Internal Revenue 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 . Donors may deduct contributions to you only o the extnt contributions are gifts , with no consideration received . Ticketrpurchases and similar payments in conjunction with fundraising events may not necessarily qualify as deductible contributions , depending on the circumstances . Revenue Ruling 67 - 246 , published in Cumulative Bulletin 1967 - 2 , on page 104 , gives guidelines regarding when taxpayers may deduct payments for admission to , or other participation in , fundraising activities for charity_ . You are not required to file Form 990Return Income Tax , if your gross receipts each year are normallga$25 , 000nor Iess .Exmptj + If if receive a Form 990 package in the mail , simply attach check the box in the heading to indicate that your annual gross lapel provided , normally $ 25 , 000 or less , and signt . 9- ss be t=pes are a public charity for return fiii the return . , Because you will be treated as Ing Purposes during Your ent period , you should file Form 990 re advance ruiinc for each _rear is your advance ruling period letter i0 " c QiC� )