INTERNAL REVENUE SERVICE
DISTRICT DIRECTOR
401 W. PEACHTREE ST. NW
ATLANTA, G~ 30365
tvL-~R 1 0 1995
THE CENTER FOR THE STUOV OF
EXTRATERRESTRIAL INTELLIGENCE
PO BOX 15401
ASHEVILLE, NC 28313
Ot?a r Applicant:
DEPARTMENT OF THE TREASURY
Employer Idei.tifica t ion Number :
56-1708547
Case Nu111b1?r:
~35059114
Contact F't?rson:
ROBERTA VAN METER
Contact Telephone Numb er:
(404) 331-0135
Our Lettt?r Dated :
May 7 , 1992
Addendum Ap plies :
Ne,
This modifies our letter of the above date itt which we stated that you
would be treated as an organization that i s not a private foundat ion unti I the
expirat ion of your advance ruling period.
Your exempt status under s~ction 501(a) of th~ lnt~rnal Revenue Code as an
or!Jani z.Jtion described in section 501Cc> (3) i s st i 11 in t::ffect . E:ased on the
infc,rmation you submitted, we have determined that you are not a privat"'
foundation Hithin the mt?aning of section 509(a) of the Codt? bt?cause you are an
organization of the t ype described in section 509 (a)(2).
Grantors and cont ributors ~ay r ely on this de~e r~ittatiott unless the
Internal Revenue Servi ce publ ishes noti ce to the contrary . HoHever, if you
lose your st?ction 509(a)(2) status, a grantor or contributor may not rel y on
th i s dete r ~i nat ion if he or s he was in part r esponsi blt? for , or Has aHare 0f ,
the act or failure to act, or the substantial or m~ter i.JI change on the part of
the organization that resu lted in your loss of such status, or if he or she
acquired knowl edge that th~ Inte rnal Revenue Se rv ice ha d given notice that you
Hou Id no longer be classified as a section 509 organ izdt i on ,
If H~ have indicated i n the head ing of this letter that an addendum
appl ies, the addendu~ enclosed is an integral part of this letter .
Because th is letter c oul d help resolve any qu~stions ab,jut your privatf<
foun ~ation status, pl e ase keep it in your permanent records.
If you ha ve any questi ons , plea ~e contact the pt?rsc,n wh,,se 1, .. •ne and
telephone numbe r are s hown above .
Sincerel y y( urs,
Nelson A. Erooke
Distr ict Director