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Internal Revenue Service Department of the Treasury Date: June 30, 2000 P.O. Box 2508 Cincinnati, OH 45201 Person to Contact: Alvin Gadd 31 -07339 Customer Service Representative PTA Minnesota Congress Toll Free Telephone Number: 1557 Coon Rapids Blvd NW coo A.M. to 9.30 P.M. EST Coon Rapids, MN 55433 877 - 829 -5500 Fax Number: 513 -263 -3756 Federal Identification Number: 41 -0706117 Dear Sir or Madam: This is in response to your request for a copy of your organization's group exemption le In August 1345, we Issued a determination letter which recognized your organization as exempt from Federal income tax under section 101(6) of the Internal Revenue Code of 1939, which corresponds to section 501(c)(3) of the Internal Revenue Code of 1986. Based on the ® information supplied, we also recognized the subordinates named on the list your organization submitted as exempt from Federal income tax under 501(c)(3) of the Code. Your organization and each of its subordinates are required to file Form 990, Return of Organization Exempt from Income Tax, only if the 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. Unless specifically excepted, your organization and its subordinates are liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration of $100 or more to each of the organization's employees during a calendar year. Your organization and its subordinates are not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA). Your organization and its subordinates are not required to file federal income tax returns unless subject to the tax on unrelated business income under section 511 of the Code. If subject to this tax, the organization must file 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 organization or its subordinates' present or proposed activities are unrelated trade or business as defined in section 513 of the Code. ZEb-d E00 /ZOO d 5SZ -1 —woad wd00:b0 1002- 10 —^0N