IRRB's Tax-Exempt Status

INTERNAL REVENUE SERVICE                        DEPARTMENT OF THE TREASURY
P. 0. BOX 2508
CINCINN7TI, OH 45201
                                          Employer Identification Number:
Date : APR - 9 2004                           11-3676613
                                          DLN:
                                            17053283019033
IROB RELIEF AND REHABILITATION            Contact Person:
OPERATIONS BROTHERHOOD INC                   R HUTCHINS ID# 52408
c/o TESFAMARIAM WEIDU                     Contact Telephone Number:
620 KEEFER PL NW                              (877) 829-5500
WASHINGTON, DC 20010
                                          Accounting Period Ending:
                                                DECEMBER 31
                                      Foundation Status Classification:
                                                509(a)(1)
                                          Advance Ruling Period Begins:
                                                FEBRUARY 10, 2003
                                          Advance Ruling Period Ends:
                                                DECENBER 31, 2007
                                          Addendum Applies:
                                              NO

Dear Applicant:

Based on information you supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from federal income tax under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3).

Because you are a newly created organization, we are not now making a final determination of your foundation status under section 509(a) of the Code. However, we have determined that you can reasonably expect to be a publicly supported organization described in sections 509(a)(1) and 170(b)(1)(A) (vi).

Accordingly, during an advance ruling period you will be treated as a publicly supported organization, and not as a private foundation. This advance ruling period begins and ends on the dates shown above.

Within 90 days after the end of your advance ruling period, you must send us the information needed to determine whether you have met the requirements of the applicable support test during the advance ruling period. If you establish that you have been a publicly supported organization, we will classify you as a section 509(a) (1) or 509(a) (2) organization as long as you continue to meet the requirements of the applicable support test. If you do not meet the public support requirements during the advance ruling period, we will classify you as a private foundation for future periods. Also, if we classify you as private foundation, we will treat you as a private foundation from your beginning date for purposes of section 507(d) and 4940.

Grantors and contributors may rely on our determination that you are not a private foundation until 90 days after the end of your advance ruling period. If you send us the required information within the 90 days, grantors and ...