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1 s Internal Revenue Service Department of the Treasury P . O . Box 2508 Cincinnati , OH 45201 Date : February 15 , 2000 . Person to Contact : Vicki Adams 31 -04011 Customer Service Representative Cultural Council of Indian River County, Inc . TollFree Telephone Number : 214514 th Ave . Ste , . 111 877-829 -5500 Vero Beach , FL 32960-4413 Fax Number : 513-263 -3756 Federal Identification Number: 59 -3299133 Dear Sir or Madam : This letter is in response to our receiving your correspondence concerning your Advanced Ruling period which has been satisfied . Our records have been changed to reflect this . This letter will take the place of the copy you requested . Our records indicate that a determination letter issued in February 1996 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) (2) . 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 .