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Internal Revenue Service • Date: March 24, 2001 Boys and Girls Club of Cape Cod, Inc. % David Hendrick P.O. Box 895 Mashpee, MA 02649-0895 Dear Sir or Madam: Department of the Treasury P. O. Box 2508 Cincinnati, OH 45201 Person to Contact: Stephanie Broach -Camp 31-04022 Customer Service Representative Toll Free Telephone Number: 8:00 a.m. to 9:30 p.m. EST 877-829-5500 Fax Number: 513-263-3756 Federal Identification Number: 04-3273141 This letter is in response to your request for a copy of your organization's determination letter. This letter will take the place of the copy you requested. Our records indicate that a determination letter issued in November 1995 granted your organization exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code. That letter is still in effect. *ased:on-information-subsequently submitted, we:classified your_ organization as one that;isnot a private uodationwithin: thesmeaning.of:,section:509(a) of the Code because it is;amorganizationdes cribed in sections 509(a)(1 -)rand 170(b)(1)(A)(vi) This:classification was based: on the assumption that your organization's operations would continue as stated in the application..If your organization's sources of support, or its character, method of operations, or purposes have changed, please let us know so we can consider the effect of the change on the exempt status and foundation status of your organization. Your organization is required to 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 period. 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. All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration of $100 or more paid to each employee during a calendar year. Your organization is not liable for th2 fax 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,.these: organizatiohs are not.automatically exempt from other federal excise taxes. Donors may deduct:contributions to, your organization as provided in section 170 of the Code. Bequests, 14gacies, devises;:;transfers; orgifts;.to,yourorganization or for.its:use are deductible for federal estate and ift.taxxpurposes if they meet the applicable provisions of sections 2055,72106; and 2522 of the Code.:.;