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Internal Revenue Service District Director Department of the Treasury P. O. Box 2508 Cincinnati, OH 45201 Date: I~¥ 2 5 1999 Cabarrus (;ounty 4-H Club PO Box 387 Concord, NC 28026 Person'to Contact: Dottle Downing #31-02736 Customer Service Specialist Telephone Number: 877-829-5500 Fax Number: 513-684-5936 Federal Identification Number: 56-6047524 Group Exemption Number: 2704 Dear Sir or Madam: We have received your request for affirmation of your organization's tax exempt status. Your organization is exempt under section 501(cX3) of the Code because it is included in a group ruling issued to 4-H Clubs & Affiliated 4-H Organizations, located in Washington, DC. Individual exemption letters are not available to organizations included in group rulings. The group exemption letter applies to all of the subordinate organizations on whose behalf the 4-H Clubs & Affiliated 4-H Organizations has applied for recognition of exemption. If you want a copy of the group exemption letter, please contact your parent organization. Your organization is required lo 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 per~od. 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. 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. If you have any questions, please call us at the telephone number shown in the heading of this letter. C. Ashley Bullard District Director