We are pleased to inform you that upon review of your application for tax exempt status we have determined that you are exempt from Federal Income Tax under section 501(c)(3) of the internal revenue code. Contributions to you are deductible under section 170 of the code. You are also qualified to receive tax deductible bequests, devises, transfers or gifts under sections 2055, 2106 or 2522 of the code.

Organizations exempt under section 501(c)(3) of the code are further classified as either public charities or private foundations. During your advance ruling period, you will be treated as a public charity. Your advance period begins with the effective date of your exemption and ends with advance ruling ending date as shown in the heading of this letter.