APR-25-2002 04:43TEGE "2505132633bG9 P.02--05

INTERNAL REVENUE SERVICE

P. 0. BOX 2508

CINCINNATI, OH  45201

DEPARTMENT OP THE TREASURY

Case:

APR 25 2002

DISABLEDPERSOM IlTC

PO BOX 230636

EMCINITAS, CA $2023

-                   

1705331704003.1

DISABLEDPERSOM ItSC                                                          Contact Person-Gary Muthert ID#31518

PO BOX 230636                                                                        EID-33-0937618

EMCINITAS, CA $2023                                                             Contact Telephone Number:

(877) 829--5500

Accounting Period Ending:

September 30

Foundation Status Classification;

509 (a) (i)

Advance Ruling Period Begins;

December 19, 2001

Advance Ruling Period Ends:

September 30, 2006

Addendum Applies;

No

Dear Applicant:

Based on information you supplied, and assuming your operations will be as

stated in. your application for recognition of exemption, we have determined you

are exempt from federal income tax under section 501 (a) of the Internal Revenue

Code as an organization described in section 501(c}(3).

Because you are a newly created organization, we are not now making a

final determination of your foundation status under section 509(a) of the Code.

However, we have determined that you can reasonably expect to be a publicly

supported organization described in sections 509(a)(1) and 170(b)(l)(A)(vi).

_Accordingly, during an. advance ruling period you will be treated as a

publicly supported organization, and not as a private foundation   This advance

ruling period begins and ends on the dates shown above.

Within 90 days after the end of your advanced ruling period, you must

send us the information needed to determine whether you have met the require-

ments of the applicable support test during the advance ruling period. If you

establish that you have been a publicly supported organization, we will classi-

fy you as a section 509 (a) (1) or 509 (a)(2) organization as long as you continue

to meet the requirements of the applicable support test. If you do not meet

the public support requirements during the advance ruling period, we will

classify you as a private foundation for future periods. Also, if we classify

you as a. private foundation, we will treat you as as a private foundation from

your beginning' date for purposes of section 507(d) and 4940.

Grantors and contributors may rely on our determination that you are not a

private foundation until 90 days after the end of your advance ruling period.

If you send us the required information within the 90 days, grantors and

contributors may continue to rely on the advance determination until we make

Letter 1045 (DO/CG)

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— £t ~

DISABLEDP3RSQN INC

a final determination of your foundation status

If we publish a notice in the internal Revenue Bulletin stating that we

will no longer treat you as a publicly supported organization, grantors and

contributors may not rely on this determination after the date we publish the

notice.  In addition, if you lose your status as a publicly supported organi-

zation, and a grantor or contributor was responsible for, or was aware of, the

act or failure to act, that resulted in your lose of such status, that person

may not rely on this determination from the date of the act or failure to act.

Also, if a grantor or contributor learned that we had given notice that you

would be removed from classification as a publicly supported organization, then

that person may not rely on this determination as of the date he or she

acquired such knowledge.

If you change your sources of support, your purposes, character, or method

o£ operation, please let us know so we can consider the effect of the change on

your exempt status and foundation status.  IF you amend your organizational

document or bylaws, please send us a copy of the amended document or bylaws.

Also, let us know all changes in your name or address.

As of January 1, 1984, you are liable for social security taxes under

the Federal insurance Contributions Act on amounts of $100 or more you pay to

each o£ your employees during a calendar year.  You are not liable for  the tax

imposed under the Federal Unemployment Tax Act (FUTA).

Organizations that are not private foundations are not subject to the pri-

vate foundation excise taxes under Chapter 42 of the Internal Revenue Code,

However, you are not automatically exempt from other federal excise taxes.  If

you have any questions about excise, employment, or other federal taxes, please

let us know.

Donors may deduct contributions to you as provided in section 170 of the

Internal Revenue Code.  Bequests, legacies, devices, transfers, or gifts to you

or for your use are deductible for Federal estate and gift tax purposes if they

meet the applicable provisions of sections 2055, 2206. and 2522 of the Code.

Donors may deduct contributions to you only to the extent that their

contributions are gifts, with no consideration received.  Ticket purchases and

similar payments in conjunction with fundraising events may not necessarily

qualify as deductible contributions, depending on the circumstances.  Revenue

Ruling 67-246, published in Cumulative Bulletin l967-2, on page 104, gives

guidelines regarding when taxpayers may deduct payments for admission to, or

other participation in, fundraising activities for charity.

You are not required to file Form 990. Return of Organization Exempt Form

Income Tax, if your gross receipts each year are normally $25,OO0 or less.  If

you receive a Form 990 package in the mail, simply attach the label provided.

check the box in the heading to indicate that your annual grass receipts are

normally $25,000 or lees, and sign the return,  Because you will be treated as

a public charity for return filing purposes during your entire advance ruling

period, you should file Form 99O for each year in your advance ruling period

Letter 1045 (DO/CG)

APR-25-2002  04:50         TEGE "'250                                 5132633669   P.04/05

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DISABLEDPERSON IN-C

that you exceed the $25,000 filing threshold even if your sources of support

do not satisfy the public support test specified in the heading of this letter.

If a return is required, it must be filed by the 15th day of the fifth

month after the end of your annual accounting period..  A penalty of $20 a day

is charged when a return is filed late, unless there is reasonable cause for

the delay.  However, the maximum penalty charged cannot exceed $10,000 or

5 percent of your gross receipts for the year, whichever is less.  For

organizations with gross receipts exceeding $1,000,000 in any year, the penalty

is $100 per day per return, unless there is reasonable cause for the delay.

The maximum penalty for an organization with gross receipts exceeding

$1,000.000 shall not exceed $50,000.  This penalty may also be charged if a

return is not complete.  So, please be sure your return is complete before you

file it.                                                     

You are not required to file federal income tax returns unless you are

subject to the tax on unrelated business income under section 511 of the Code.

l£ you are subject to this tax, you must filr an income tax return on Form

990-T, Exempt Organization Business Income Tax Return,  in this letter we are

not determining whether any of your present or proposed activities are unre-

lated trade or business as defined in section 513 of the Code.

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.  Copies of these

documents are also required to be provided 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.  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 you may call our toll free

number shown above.

You need an employer identification number even if you have no employees.

If an employer identification number was not entered on your application, we

will assign a number to you and advise you of it.  Please use that number on

all returns you file and in all correspondence with the Internal Revenue

Service.

If we said in the heading of this letter that an addendum applies, the

addendum enclosed is an integral pare of this letter.

Because this letter could help us resolve any questions about, your exempt

status and foundation status, you should keep it in your permanent records.

Letter 1045 (DO/CG)