ORGANIZATION'S EXEMPT STATUS IS REVOKED.

UIL Code: 501-04-01

This is a final adverse determination that you do not qualify for exemption from income tax under section 501(a) of the Internal Revenue Code (I.R.C.) as an organization described in I.R.C. section 501(c)(4). Internal Revenue Service recognition of your status as an organization described in I.R.C. section 501(c)(4) is revoked, effective January 1, 2002.

Our adverse determination is made for the following reason(s):

Your organization has failed to meet the reporting requirements under sections 6001 and 6003 to be recognized as exempt from federal income tax under section 501(c)(4) of the Internal Revenue Code. Please refer to the attached Form 886-A for the law and arguments on which this determination is based.

You are required to file income tax returns on Form 1120 for the tax years beginning after December 31, 2001. Returns for the years ending December 31, 2002, December 31, 2003, and December 31, 2004 must be filed with this office within 60 days of the date of this letter unless a request for an extension of time is granted. Failure to file required returns may result in a statutory notice of deficiency being issued for the amount of any income tax deficiencies. Send such returns to the following address:

You also have the right to contact the office of the Taxpayer Advocate. However, you should first contact the person whose name and telephone number are shown above, since this person can access your tax information and can help you get answers. Or you can contact the Taxpayer Advocate office located nearest you at the address and telephone number shown in the heading of this letter.

Taxpayer Advocate assistance cannot be used as a substitute for established IRS procedures, formal appeals processes, etc. The Taxpayer Advocate is not able to reverse legal or technically correct tax determinations, nor extend the time fixed by law that you have to file a petition in the United States Tax Court. The Taxpayer Advocate, can, however, see that a tax matter, that may not have been resolved through normal channels, gets prompt and proper handling.

This is a final revocation letter.

If you have any questions, please contact the person whose name and telephone number are shown above.