HIGH

MAY 1978

OHIO'S GAY JOURNAL

CEAR

Internal Revenue Service Washington, D.C. 20224

FREE

Department of the Treasury

Date:

APR 1 0 1978

♪ Gay Educational and Awareness Resources Foundation (GEAR) P.O. Box 6177

Cleveland, OH 44101

Dear Applicant:

Employer Identific 34-119092 Key District: Clevel Accounting May 31

Ending:

Form 990 Required: Yes No

Person to Contact:

tact Telephone Number: David Daume 202-586-3403

GOT IT!

Based on information supplied, an in your application for recognition of exempt from Federal income tax under sec

your operations will be as stated

emph. we have determined you are 51(c)(3) of the Internal Revenue Code.

We have further determined that you are not a private foundation within the meaning of section 509(a) oe Code, because you are an organization described in sectior. 509 (a) (2)

VE

If your sources of sport .operation change, pl effect of the change of

your purposes. character, or method of

your key district know so that office can consider the exempt status and foundation status. Also, you should inform your key District Director of all changes in your name or address.

General

a waiver of exe

Act. If y your

Feder

D

have

are not liable for social security (FICA) taxes unless you file certificate as provided in the Federal Insurance Contributions FICA taxes without filing the waiver, you should contact rict Director. You are not liable for the tax imposed under the oyment Tax Act (FUTA).

W

taxes

you are not a private foundation, you are not subject to the excise Chapter 42 of the Code. However, you are not automatically exempt from other Federal excise taxes. If you have questions about excise, employment, or other Federal taxes, contact any Internal Revenue Service office.

Donors may deduct contributions to you as provided in section 170 of the Code.