[Promotional Materials, International Conference on AIDS (13th : 2000 : Durban, South Africa)]

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Elizabeth Glaser Pediatric Aids Foundation
95-4191698
Organizations that are not private foundations are not subject to the
excise taxes under Chapter 42 of the Code. However, these organizations
are not automatically exempt from other federal excise taxes.
Donors may deduct contributions to your organization as provided in section
170 of the Code. Bequests, legacies, devises, transfers, or gifts to your
organization or for its use are deductible for federal estate and gift tax
purposes if they meet the applicable provisions of sections 2055, 2106, and
2522 of the Code.
Your organization is not required to file federal income tax returns unless
it is subject to the tax on unrelated business income under section 511 of
the Code. If your organization is subject to this tax, it must file an
income tax return on the Form 990-T, Exempt Organization Business Income
Tax Return. In this letter, we are not determining whether any of your
organization's present or proposed activities are unrelated trade or
business as defined in section 513 of the Code.
Because this letter could help resolve any questions about your
organization's exempt status and foundation status, you should keep it with
the organization's permanent records.
Please direct any questions to the person identified in the letterhead
above.
This letter affirms your organization's exempt status.
Sincerely,
C. AshleybBullard
District Director