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Internal Revenue Service—MAR-2._1377 ± 11107201 a FM Ili! <br /> c>St. Joseph's Historic Foundation, <br /> Inc. <br /> c/o Mrs. R. B-: Cooke <br /> 401 Watts Street <br /> Durham, N. C. 27701 <br /> Gentlemen: <br /> Based on information supplied, and assuming your operations will <br /> be as stated in your application for recognition of exemption, we <br /> have determined you are exempt from Federal income tax under section <br /> 501(c) (3) of the Internal Revenue' Code. <br /> We have further determined you are not a private foundation within <br /> the meaning of section 509(a) of the Code, because you are an <br /> organization described in section 170(b)(1 )(A)(vi.) and 509(a)(1) . <br /> You are not liable for social security (FICA) taxes unless you <br /> file a waiver of exemption certificate as provided in the Federal <br /> Insurance Contributions Act. You are not liable for the taxes imposed <br /> under the Federal Unemployment Tax Act (FUTA) . <br /> Since you are not a private foundation, you are not subject to <br /> the -excise taxes under Chapter 42 of the Code. However, you are not <br /> automatically exempt from other Federal excise taxes, If you have any <br /> questions about excise, employment, or other Federal taxes, please <br /> let us know. <br /> Donors may deduct contributions to you as provided in section <br /> 170 of the Code. Bequests, legacies, devises, transfers, or gifts to <br /> you or for your use are deductible for Federal estate and gift tax <br /> purposes if they meet the applicable provisions 'of sections 2055, <br /> 2106, and 2522 of the Code. <br /> If your purposes, character, or method of operation is changed, <br /> please let us know so we can consider the effect of the change on <br /> your exempt status. Also, you should inform us of all changes in your <br /> name or address. <br /> (over) Form L-178 (Rev. 8--73) <br />