501 (c) Status

We are pleased to inform you that upon review of your application for tax exempt status we have determined that you are exempt from Federal income tax under section 501 (c) (3) of the Internal Revenue Code. Contributions to you are tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code.

Organization exempt under section 501(c) (3) of the Code are further classified as either public charities or private foundations. We determined that you are a public charity under the Code section (s) listed in the heading of this letter.

Public Charity Status: 170 (b) (1) (A) (Vi)