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Internal Revenue Service Department of the Treasury i P . O . Box 2508 Cincinnati , OH 45201 Date : August 2, 2001 Person to Contact : Ms . Dalton 31 -07425 Customer Service Representative Homeless Assistance Center Inc Toll Free Telephone Number: 2525 Saint Lucie AVE 8 :00 a.m. to 9 : 30 p.m. EST Vero Beach , FL 32960- 3385 877-829-5500 Fax Number. 513-263-3756 Federal Identification Number: 59-3129752 Dear Sir or Madam : This letter is in response to the amendment to your organization ' s Articles of Incorporation filed with the state on July 18 , 2001 . We have updated our records to reflect the name change as indicated above . Our records indicate that a determination letter issued in August 1992 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 section 509 (a) ( 1 ) & 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 .