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05-27-2003 Council Packet
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05-27-2003 Council Packet
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- <br />llfTERNM. REVENUB SBRV2CE <br />P. O. BOX 2508 <br />CIKCINKATl. OH 45201 <br />DEPARTMENT OF THE TREASURY <br />Date JUL 122002 <br />TOE HOPE CHEST FOR 3HSXST CAJ.’CER <br />FOUNDATICK <br />14454 HIGHLAND DR <br />8HAKOPEE. MH SS179 <br />Etnployer Identification Nuciber: <br />4I-2019S4S <br />DLN: <br />17053074002032 <br />Contact Person: <br />JOSEPH LAtnC ID# 31077 <br />Contact Telephone Nuatbcr: <br />(877) 829-5500 <br />Accounting Period Ending: <br />December 31 <br />Foundation Status Classification: <br />509(a)(1) <br />Advance Ruling Period Begins: <br />October 30. 2C01 <br />Advance Ruling Period Ends: <br />Deceitber 31. 2005 <br />Addendua Applies; <br />No <br />Dear Applicant: <br />Based cn information you supplied, and assuming your operations will be as <br />stated in your application for recognition of exemption, we have determined you <br />are exenpt from federal income tax under section 501(a) of the Internal Revenue <br />Code as an crqaaization described in section 501(c) (3) . <br />Because you are a newly created organization, we are not now making a <br />final determination of your foundation status under section 509(a) of the Code. <br />Howver. we have detemined that you can reasonably expect to be a publicly <br />supported organization described in sections 509(a) (1) and 170(b) Cl) (A) (vl) . <br />Accordingly, during an advance ruling per led you will be treated as a <br />publicly supported organization, and not as a private foundation. This advance <br />ruling period begins and ends on the dates sliown above. <br />Within 90 days after the end of your advance ruling period, you must <br />send us the information needed to determine whether you have oet the require- <br />siects of the applicable support test during the advance ruling period. If you <br />establish that you have been a publicly supported organization, we will classi <br />fy you as a section 5C9(a> (1) or 509(a) (2) organization as long as you continue <br />to meet the lequirecencs of the applicable support test. If you do not ceet <br />the public support requirecents during the advance ruling period, we will <br />classify you as a private foundation for future periods. Also, if we classify <br />you as a pri\uite foundation, we will treat ^-cu as a private feundatitn free <br />ycur beginning date for purposes of section 537id) and 4940. <br />Graniois and contributors nay rely on our determination that you are rot a <br />private feundation until SO days after the end of your advance ruling period. <br />If you send us the required information within the SO days, grantors and <br />contributors may cocticie to rely on the advance deterrainat ion until we w?ake <br />Letter 1045 ICO/CG) <br />I -■
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