<html><head><style type="text/css"><!-- DIV {margin:0px;} --></style></head><body><div style="font-family:times new roman, new york, times, serif;font-size:10pt"><DIV style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman, new york, times, serif">I'm not trying to push this issue - just wanted to let everyone what my cousin-in-law found out for me.</DIV>
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<DIV style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman, new york, times, serif">Brian<BR><BR></DIV>
<DIV style="FONT-SIZE: 12pt; FONT-FAMILY: times new roman, new york, times, serif">----- Forwarded Message ----<BR>From: Carol Oliver <coliver@coxinet.net><BR>To: Brian Sheldon <brian_s_sheldon@yahoo.com><BR>Sent: Thursday, October 4, 2007 12:47:39 PM<BR>Subject: Not-for-profit status<BR><BR>
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<DIV><FONT size=2>Brian,</FONT></DIV>
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<DIV><FONT size=2>I have looked up the forms that you would need to file. First of all you need to see IRS publication 557 to see what code section your organization would be exempt under. (charitable, member organization, etc) Then there is the process of setting up bylaws, etc. The form that would need to be filed with the IRS is the form 1023. If you look at section XI of that form the minimum user fee to set up the exempt organization is $300. </FONT></DIV>
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<DIV><FONT size=2>You can locate both publication 557 and form 1023 at <A href="http://www.irs.gov/" target=_blank rel=nofollow>www.irs.gov</A> I have attached a copy of those files to this emai.</FONT></DIV>
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<DIV><FONT size=2>Let me know if you need anything else.</FONT></DIV>
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<DIV><FONT size=2>Carol</FONT></DIV></TD></TR>
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