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-2- Hibiscus Children 's Center, Inc . 59-2632361 Your organization is not required to file federal income tax returns unless it is subject to the tax on unrelated business income under section 511 of the Code . If your organization is subject - to this tax, it must file an income tax return on the Form 990-T, Exempt Organization Business Income Tax Return . In this letter, we are not determining whether any of your organization ' s present or proposed activities are unrelated trade or business as defined in section 513 of the Code . The law requires you to make your organization 's annual return available for public inspection without charge for three years after the due date of the return . If your organization had a copy of its application for recognition of exemption on July 15 , 1987 , it is also required to make available for public inspection a copy of the exemption application , any supporting documents and the exemption letter to any individual who requests such documents in person or in writing . You can charge only a reasonable fee for reproduction and actual postage costs for the copied materials . The law does not require you to provide copies of public inspection documents that are widely available , such as by posting them on the Internet ( World Wide Web ) . You may be liable for a penalty of $ 20 a day for each day you do not make these documents available for public inspection ( up to a maximum of $ 10 , 000 in the case of an annual return ) . Because this letter could help resolve any questions about your organization 's exempt status and foundation status , you should keep it with the organization 's permanent records . If you have any questions , please call us at the telephone number shown in the heading of this letter. This letter affirms your organization 's exempt status . Sincerely, John E . Ricketts , Director, TE/GE Customer Account Services