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Page 2 Latino Center for Prevention and Action in Health and Welfare publicly supported organization, you wi11 be classified 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 pubTic support requirements :during the advance ruling period, you will be classified as a private foundation for future periods. Also, if you are classified as a private foundation, you will be treated as a private foundation from the date of your inception for purposes of sections 507(d) and 4940. Grantors and donors may rely on the determination that you are not .a private foundation until 90 :days after the end of your advance ruling period. If you submit the required information within 90 days, grantors and :donors may continue to rely on the advance determination. until the Service makes a, final determination of your foundation status, If notice that you will no longer be treated as a publicly, supported organization is published in the Internal Revenue Bulletin, grantors and contributors may not rely on this determination after the date of such publication. Also, a grantor or donor may not rely on this determination if he or she was in part :responsible for, or was aware of, the act or failure to actthat resulted in your loss of status as a publicly supported organization or acquired knowledge that the Internal Revenue Service had given notice that you would be removed from classification as a publicly supported organization. If your sources of support or your purposes, character or method of operation change, please let us know so we can consider the effect of the change on your exempt status and foundation status. As of January 1, 1984, you are liable for taxes under the Federal Insurance contributions Act (social security taxes) on remuneration of �ioo or more you pay to each of 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 excise taxes under Chapter 42 of the Code. However, you are not automatically exempt from the other 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 Code, Bequests legacies, devises, 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, 2105 and 2522 of the Code, Contribution deductions are allowable to donors only to the extent that their contributions are gifts, with no consideration received. Ticket purchases and similar payments in conjunction with