Attachment exempt

This document pretains to SES-LIC-20000301-00267 for License on a Satellite Earth Station filing.

IBFS_SESLIC2000030100267_129049

03/01/00 12:59 FAX 703 812 0488 FLETCHER.-.HEALD ~ . .- -- @loo2 RADIO MARIA mc 51 bT TulmmHcMT Asm LArmxu~, PA 19446 :, :-. ._ ..’ ;, ,,,.), ‘,, :‘, .:; _. : 4 : ‘I’ :. .y ..,‘.I.. ,. ,, - Dezr Applicnnt: Baeod OP infomnation you eupplicd, wad amsudag yotrt operations will be w eraccdin your applfcqtiou for recogdtluu of ammptiona, we h&vu determined you are exempt ftom federal incme tax uaQf section SOl(a1 of the Internal Revenue Code aa an orgaazfz~cion described in ee&ian 591(c) (31. u Becawe you are a newly c?aated oqiaaisaticw, we are aratPOW nlaksng a final determination of your foundation qtatua under section 609(a) of the code. Rowever, we have detenained that you ~ ~maanably wect to be a publidy eupported organiertion deecribtd in reeehYu 509(a)(l) and 170&l 111 IA) (vi). AccordPngly, duzhg an a&mue m&g period you will be treated ae a PubLiClV eupmartsd OcganizatiM, and noti U a private foundation. Thie adVMce ruling period be&If3 rmd enda ozk the da&e ahova above. Within 90 daye after the e33d of ym#r a&ancs ruling period, you mu6t esnd ua the information seeded to detemhe wh%her you have met the require- ruents~ of the applicable euppOrt tout bu tha aduaacr ruling period.. If you eetablish rhat you hmm beszl 8 publicly rtaa ozgar3%f4tfon, lee ioi1a dusei- fy you au u fmction SOS(a) (1) or 509(a) Fa) orgaaimackm am lobg as yau cOPti;tluo to meet the requirwWto of the 8pplicabla mqqmrt mat. If you do not weat the publtc'wport zequiremente durlnk Qo advance ruling period, WI till classify you be a private fouudution for future periods. Alw, if m clraeify you a8 a private fmndatlon. wt will treat you at3 a &vatc fouadatioa from your begiuning date gar puzpooar of eacuioa 507(d) end 4940. Grantore and contributors may rely-on our datsnnirnat;fon that you are nnt a private fouddation until 90 days after BIae end of your advance rulklg period- If you send uo the requ$red information.pithin the 90 &y6, grantor6 and contributors may co&kue to rcLy w ths advance determination Until wa mab a final dstednati0a of your fetmdatiad mtatus. If we publimb 6 notice in the Id&n81 uevmuc Bulletin atatiag that wa ‘id Letter 104s ma/a

03/01/00 13:00 FAX 703 812 0486 FLETCHERHEALD -. - ---- _- -. El003 . -2- RADlObl%WUiIW If you &huge your auu2-cm at w, your gurpoeeo, char;rccer, or method of operation, plearc 1st ue know IQ we cpn caneider the effect aP the ohanga on your exempt etatue and foundation status. If you amend your otganieational fhe\rment or bybwt3, @la.86 6-4 lJ8 6 w Of th8 a?lieXldl%ddacummt 02 bylaw. Alao, 1st ua how all change13 in your sam or addrees. As of b78nu8ry 1, 1984, you are U&la for social eecurfty tame under the Fedard Ixuniraaoc coatxibutionc Act op amuatm of #lOO ox mare you pay to each of your amploycae during a calend& year, You am sot liable for the tax impoasd am&r the B&era1 lheupluymat ~px Act (FUTA~. Ld organiaatfoms that arc not priuab hwd8tiona am not mabjact to the pi- Va'cC fOUn&tioP exclse tax00 ult&r Chaper 43 of the Intern;rl RtWenue Wd8. IIowmmr, yo\l are not automaticalLy umgt fcom other federal w4.ee taxas. If you have any quct3tiuns about CSCC~~, ~loynmnt. or other fedaral taxan, plcaoc let ua know- Donors may d-et eontributiorm to pu es prwided in eectiofi 170 of the Internal Revenue Code, hqueOt@, l~citaa, -666, traxMftrF8, or gifts to you as for your uee me ckbctibla far Fed+1 estaca mnd gift: tax puipataen if they meet the tsppliciblc provi,cripns of secti? 2055, 2106, and 2522 of tha Coda. Doxmre may deduct contributions to ‘m oa~y CO the extent zhat their contrihutionB arc gifte, with no coaaid+ation received. Tickrt l?Uchae+38 Snd eimilar payplents IEL conjumalcion with 8iPing eventa may pot Ilaceddrily qualify as deductibla contxlbutione, d7 axding OA ti circumstaacee- Revenue Ruling 67-216, publIshad ia Cun?ulativt Bulletin 1967-2, OP pages 101, g&Me guidelines regarding when taxpyeto mayjdrduct paymsnts far admfoeion to, or other participatlcm in, fundraisirrg aotA+tiee for charity. You are not required ta file Form 996, RmtuTp bf Organfeation Zxmpt From IPcomt3 Tax, if yout -8~ rcccfpts cach,year are normally $25,000 or lce8. If you receive a Form 990 package in the mail, sitrlply attadh the label provUJed, check the bm in the heaM- to indicaeq that yeus annual grose rc&pte are normally 925,000 or lem, and rignthe tetura. Because you will be tzaated ae a public charity for return fil* purwete *ring your entire 8dvance ruling period. you should file Fom 990 for each year 'ia advaaoe ruaingpsriad that you exceed the $25,tYOO f ilbag thrwbold Crerr F f your Lr-m af errpport do not i3atittify the publk %ugport test ti&#Cificd in the heading of this btter- 'w Letter 1045 bO/CG) S0&0 - d 98EIZT8T0L-C 01 wsn s131aJ3a 9P : 80 DBOZ-s T-83d

03/01/00 13:oo FAX 703 512 0486 FLETCHERHEALD - ..-.--. - -- -. -..-.- ..- -__ moo4 ‘A ._ ] If a return ie requilad, it IULIBCbe:fUad by Cb& 15th dry of C&e fifth month after the end of your anma% 8caoubt;lSbg period. A psaslty of $20 a day is charged whur a return ia filed late, imlet~s tA@m is ~~~mmbfc caum far the delay, Mweer, the m&mum panalt$ chf~@ cannet exceed $10,000 0~ 5 percent of your gram xucsipu for tb y9p11, uU&evcrr i8 lees. For oqpnirathnt3 vith QZO8B receipta ia CULY Jla=r tlscl,prryltr, ‘i$.&$~!00 ; be,, ,z@.y pq %e+am, . u@&ae Ctig ,$Q&..t*j ~%@&i! 1. .i,j;:l ; 1;., :;,:!, L “.$&...w mum petilty ,, for &ti org~sa excceditig si.,pte $1,000,000 &El11 not uccnd $50,000, Tb!LspcIauy~~aleobs chargedif B return is not canplete. So, gleaoa be ufatc pur rettim is coaudete &tf=e you file it. ! You am not required to file feds& income tax returam u72lcae you are subject to the cw cn un?elaCed bueiaeee: income UXI&S section 511 Of the Code. If you are eubject to this teuc, you aad file an 5acoroc tax r&urn 00 lporm 990-T, $xen(Bt Organisatiaa Bunhtama IA&E Tax Im3srn. IA thio latter w are not cIetm~~$ning wbcthcr any of your prsskt or propsad activitiee an WUC- lated tradeJ or buinaoa ao defined in o&ion 513 of the Code. The law rcqaircs you to make your ahuul rcta~ available for public inepection vithout c&ape for three yes* after the due date of the return. Ycru are aleo required to make aveikble Ya+ public izwpection a clvpy of ywr exemgtion agplicatioP, any swo*ing E and this exeqptioa later to any individual who requeata ouab 0 io perBbn QL in crrritkng. You can charge only a ressomblc fee Los repro&#ti.on and ectwal poetngc costs for the cr+ed materials. The law doss not ruqbdke 'you Co prod& COpha of public iaepcctian dcmnaente that ere made widelb avmllable, 6uch a6 by po6UW thea on the Intsmst (World Wide Web). Ym r&y ba liable far a pezmlty of $20 a day for each day you do not make thee doau~ntu available for public i~m~eian (up co a maximum of $lO,OoU in the cam P' an aSxUa2 rOtuW. You need an employer ~dentifiaation! numbw QVCIRif you have no cng?loycce. If an emplopr identification.nu&st wad not ekered oxa Fur application, V+ vi11 aecr~gxa a aumbsr to you and ahim u of it. Pleaee ume that:nuslbar Qp t all retuars you file acLd in all cprra + ce with the Intaraal lmvcnkq Service. If ue eaid in Ebe head- of this S+rccr that sn addendum agplieo, the addendum wkcloeed iu sp integzrl pa;rt of t&h letter. Bccauaa this leftcr could help UB &salvs spy @wstionra about your Q-t etatue and faundatfon Btetue. you mhoul* keep it in your psment LCwd3. Letter 1045 WO/CGI SR/wi ‘A 96PBZT8ZOLT 01 usn s731t13a wow 9P:80 0002~ST-833

03/ol/Oo 13:oo--- FAX 703 812 0496 FLETCHERHEALD kzloo5 5X3-d lt1101 - ., _ -4- : aDI0 IdA;RxA mc Erlcloaure(El): Pbnn 672-C LBtter 1045 (m/ccs) I SQG0 ’ d 98V0ZT8K0LT 01 tml S-Em38 WC&I LP :80 0002~ST-833


Document Created: 2000-03-02 17:27:55
Document Modified: 2000-03-02 17:27:55
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