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INFORMATION FOR ORGANIZATIONS EXEMPT UNDER SECTIONS
OTHER THAN 501(C) (3)

WHERE TO GET FORMS AND HELP

You can obtain forms and instructions by calling toll free 1-800-829-3676,
through the Internet Web Site at www.irs.gov, and at local tax assistance
centers.

You can obtain additional information about most topics discussed below through
our customer service function by calling toll free 1-877-829-5500, or on our
Web Site at www.irs.gov/eo. In addition, you should sign up for Exempt
Organization’s EO Update, a regular e-mail newsletter that highlights new
information posted on the charities pages of irs.gov. To subscribe, go to
www.irs.gov/eo and click on “EO Newsletter.”

NOTIFY US ON THESE MATTERS

If you change your name, address, purposes, operations or sources of financial
support, please inform our TE/GE EO Determinations Office at the following
address: Internal Revenue Service, P.O. Box 2508, Cincinnati, Ohio 45201.
If you amend your organizational document or by-laws, or dissolve, provide
the EO Determinations Office with a copy of the amended documents. Please
use your employer identification number on all returns you file and in all
correspondence with the Internal Revenue Service.

FILING REQUIREMENTS

In your exemption letter, we indicated whether you must file Form 990, Return
of Organization Exempt From Income Tax. If your exemption letter states that
you are not required to file Form 990, you are exempt from these requirements.
Otherwise, if your gross receipts are normally more than $25,000, you must file
Form 990 or Form 990-EZ with the Ogden Submission Processing Center, Ogden, UT,
84201-0027.

You are eligible to file Form 990-EZ if your gross receipts are normally
between $25,000 and $100,000, and your total assets are less than $250,000.
You must file the complete Form 990 if your gross receipts are over $100,000,
or your total assets are over $250,000. The Form 990 instructions show how to
compute your “normal” receipts.

Organizations With Gross Receipts of $25,000 or Less

For tax periods beginning after December 31, 2006, you must file an annual
electronic notice if your gross receipts are normally $25,000 or less.
Alternatively, you may file a complete Form 990 Package if we send one to you.

Due Date of Return or Annual Electronic Notice

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Your return or annual electronic notice is due by the 15th day of the fifth
month after the end of your annual accounting period. There are penalties for
failing to file a complete return timely. For additional information on
penalties, see the Form 990 instructions or call our toll free number.

Revocation of Tax-Exempt Status

For tax periods beginning after December 31, 2006, your tax-exempt status will
be revoked as of the filing due date for the third year if you fail to file
for three consectuive years Form 990, Form 990-EZ, or the annual electronic
notice.

If your tax-exempt status is revoked because you failed to file, you must
reapply for exemption and pay the appropriate user fee.

UNRELATED BUSINESS INCOME TAX RETURN

If you receive more than $1,000 annually in gross receipts from a regular trade
or business, you may be subject to Unrelated Business Income Tax and required
to file Form 990-T, Exempt Organization Business Income Tax Return. Special
rules for organizations exempt under sections 501(c) (7), (9), (17) and (19) are
described in Publication 598, Tax on Unrelated Business Income of Exempt
Organizations.

There are several exceptions to the tax on unrelated business income:

1. Income you receive from the performance of your exempt activity,

2. Income from fundraisers conducted by volunteer workers, or where
donated merchandise is sold, and

3. Income from routine investments such as certificates of deposits,
savings accounts, or stock dividends.

There are special rules for income derived from real estate or other
investments purchased with borrowed funds. This income is called “debt
financed” income. For additional information regarding unrelated business
income tax, see Publication 598, Tax on Unrelated Business Income of Exempt
Organizations, or call our toll free number shown above.

PUBLIC INSPECTION OF APPLICATION AND INFORMATION RETURN

You are required to make your annual information return, Form 990 or Form
990-EZ, available for public inspection for three years after the later of the
due date of the return, or the date the return is filed. You are also required
to make available for public inspection your exemption application, any
supporting documents, and your exemption letter. You must also provide copies
of these documents to any individual, upon written or in person request,
without charge other than reasonable fees for copying and postage.

You may fulfill this requirement by placing these documents on the Internet.

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Penalties may be imposed for failure to comply with these requirements.
Additional information is available in Publication 557, Tax-Exempt Status for
Your Organization, or call our toll free number shown above.

EXCESS BENEFIT TRANSACTIONS
(Applies to 501(c) (4) organizations)

Excess benefit transactions are governed by section 4958 of the Code. Excess
benefit transactions involve situations where a section 501(c) (4) organization
provides an unreasonable benefit to a person who is in a position to exercise
substantial influence over the organization’s affairs. If you believe there
may be an excess benefit transaction in which you are involved, you should
report the transaction on Form 990 or Form 990-EZ. For information on how to
correct and report this transaction, see the instructions for Form 990 and
Form 990-EZ, or call our toll free number shown above.

EMPLOYMENT TAXES

If you have employees, you are subject to income tax withholding and the social
security taxes imposed under the Federal Insurance Contribution Act (FICA).
You are required to withhold Federal income tax from your employee’s wages and
you are required to pay FICA on each employee who is paid more than $100 in
wages during a calendar year. To know how much income tax to withhold, you
should have a Form W-4, Employee’s Withholding Allowance Certificate, on file
for each employee.

You are also liable for tax under the Federal Unemployment Tax (FUTA) for each
employee you pay $50 or more during a calendar quarter if, during the current
or preceding calendar year, you had one or more employees at any time in each
of 20 calendar weeks or you paid wages of $1,500 or more in any calendar
quarter.

Employment taxes are reported on Form 941, Employer’s Quarterly Federal Tax
Return. The requirements for withholding, depositing, reporting and paying
employment taxes are explained in Circular E, Employer’s Tax Guide,
(Publication 15), and Employer’s Supplemental Tax Guide, (Publication 15-A).
These publications explain your tax responsibilities as an employer.

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