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r Internal Revenue Service Department of the Treasury P . O . Box 2508 Cincinnati , OH 45201 Date : January 16 , 2003 Person to Contact : Cassandra E . Jackson 31 -07417 Hibiscus Children 's Center, Inc . Customer Service Representative Toll Free Telephone Number: P . O . Box 305 8: 00 a. m . to 6:30 p.m . EST Jensen Beach , FL 34958-0305 877-829-5500 Fax Number: 513-263-3756 Federal Identification Number, 59-2632361 Dear Sir or Madam : This is in response to the amendment to your organization 's Articles of Incorporation filed with the state on November 30 , 1994. We have updated our records to reflect the name change as indicated above . Our records indicate that a determination letter issued in March 1987 granted your organization exemption from federal income tax under section 501 ( c )( 3 ) of the Internal Revenue Code . That letter is still in effect . Based on information subsequently submitted , we classified your organization as one that is not a private foundation within the meaning of section 509( a ) of the Code because it is an organization described in sections 509( a )( 1 ) and 170 ( b )( 1 )(A)(vi ) . This classification was based on the assumption that your organization ' s operations would continue as stated in the application . If your organization 's sources of support , or its character, method of operations , or purposes have changed , please let us know so we can consider the effect of the change on the exempt status and foundation status of your organization . Your organization is required to file Form 990 , Return of Organization Exempt from Income Tax , only if its gross receipts each year are normally more than $25 , 000 . If a return is required , it must be filed by the 15th day of the fifth month after the end of the organization ' s annual accounting period . The law imposes a penalty of $ 20 a day, up to a maximum of $ 10 , 000 , when a return is filed late , unless there is reasonable cause for the delay. All exempt organizations ( unless specifically excluded ) are liable for taxes under the Federal Insurance Contributions Act ( social security taxes ) on remuneration of $ 100 or more paid to each employee during a calendar year. Your organization is 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, these organizations are not automatically exempt from other federal excise taxes . Donors may deduct contributions to your organization as provided in section 170 of the Code . Bequests , legacies , devises , transfers , or gifts to your organization or for its 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 .