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05/07/2003 14:09 6516985203 GRAV*STIMSO PAGE 06 Intern*! Service Department of the Treasury P. O. Box 2508 Cincinnati. OH 45201 Date: November 6,2001 Minnesota State Horticultural Society 1755 Prior Avenue North Falcon Heights MN 55113 5549 Person to Contact: Shawndea Krabs 31-02330 Customer Service Representative Toll Free Telephone Number: •:00 am to l;9€ pjm. E$T 877-829-6500 Fax Number: 513-263-3756 Federal Identification Numben 41-0635199 Dear Sir or Madam: This lettsr is in response to your request for a copy of your organization's determination latter. This letter will take the place of the copy you requested. Our records indicate that a determine'Jon letter issued In January 1657 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 ft is an organization described in section 509(a)(2). 4 This classification was based on the assumption that your organization's operations would continue as stated in the applica^on. 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 ^ange on the exempt status and foundation status of your organization. • - 4 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 fift|i month after the end cf the organlzaticn's annu^ 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 Contribution/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 automaticaljy exempt from other federal excise taxes. Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests, legacies, devjses. 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, arKi 2522 of the Code.