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0248206070 <br /> May 04 , 2010 LTR 4076C E0 <br /> 45-6002205 000000 00 <br /> 00018162 <br /> COUNTY OF CASS <br /> OFFICE OF AUDITOR <br /> PO BOX 2806 <br /> FARGO ND 58108-2806 <br /> Most entities must file a Form 1023, Application for Recognition <br /> of Exemption Under Section 501 (c) ) (3) of the Internal Revenue Code , <br /> to request a determination that the organization is exempt from <br /> federal income tax under 501 (c) (3) of the Code and that charitable <br /> contributions are tax deductible to contributors under section <br /> 170 (c) (2) . In addition , private foundations and other persons <br /> sometimes want assurance that their grants or contributions are made <br /> to a governmental unit or a public charity . Generally, grantors and <br /> contributors may rely on the status of governmental units based on <br /> State or local law. Form 1023 and Publication 4220 , Applying for <br /> 501 (c) ( 3) Tax-Exempt Status , are available online at www. irs . gov/eo . <br /> We hope this general information will be of assistance to you . This <br /> letter , however , does not determine that you have any particular <br /> tax status . If you are unsure of your status as a governmental unit <br /> or state institution whose income is excluded under section 115( 1) <br /> you may seek a private letter ruling by following the procedures <br /> specified in Revenue Procedure 2007-1 , 2007- 1 I .R. B . 1 (updated <br /> annually) . <br /> If you have any questions , please call us at the telephone number <br /> shown in the heading of this letter . <br /> Sincerely yours , <br /> Michele M . Sullivan , Oper . Mgr . <br /> Accounts Management Operations I <br />