Internal Revenue Service Department of the Treasury Director, Exempt Organizations P.O. Box 2508 - Room 4522, Group 7827 Rulings and Agreements Cincinnati, Ohio 45201 Date: March 29, 2006 Employer Identification Number: 35-2099735 Central Indiana Linux Users Group Inc. 10625 Glenn Cairn Ct. Fishers, IN 46038 Person to Contact: Angie Bender - ID# 31-08449 Contact Telephone Numbers: 513-263-3511 Phone 513-263-4488 Fax Response Due Date: April 19, 2006 Dear Sir or Madam: Before we can determine whether your organization is exempt from Federal income tax, we must have enough information to show that you have met all legal requirements. You did not include the information needed to make that determination on your Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. To help us determine whether your organization is exempt from Federal income tax, please send us the requested information by the above date. We can then complete our review of your application. If we do not hear from you within that time, we will assume you do not want us to consider the matter further and will close your case. In that event, as required by Code section 6104(c), we will notify the appropriate state officials that, based on the information we have, we cannot recognize you as an organization of the kind described in Code section 501(c)(3) . As a result, the Internal Revenue Service will treat your organization as a taxable entity. If we receive the information after the response due date, we may ask you to send us a new Form 1023. In addition, if you do not provide the requested information in a timely manner, we will consider that you have not taken all reasonable steps to secure the determination you requested. Under Code section 7428(b)(2), your not taking all reasonable steps in a timely manner to secure the determination may be considered as failure to exhaust administrative remedies available to you within the Service. Therefore, you may lose your rights to a declaratory judgment under Code section 7428. If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter. Note: Your response to this letter must be submitted over the signature of an authorized person or of an officer whose name is listed on the application. If your response is over 10 pages, please do not fax it. PLEASE ATTACH A COPY OF THIS LETTER TO ALL CORRESPONDENCE. Additional Information Requested: 1. The Articles of incorporation received does not include a date stamp to indicate the date it was accepted by the Secretary of State. Please provide a copy which has the date stamped. 2. Your website and bylaws indicate that the organization has membership fees; however, no income was listed on line 2 of the financial data on page 9. Please answer the following questions: a. Describe the organization’s membership requirements and attach a schedule of membership fees and dues. b. Describe the organization’s present and proposed efforts to attract members and attach a copy of any descriptive literature or promotional material used for this purpose. c. What benefits do (or will) the members receive in exchange for their payment of fees or dues. Please list all benefits received and the portion of the registration fee that is dedicated to each benefit. 3. Please provide a detail listing for Line 15 contributions paid out on page 9 of the application. 4. Please provide the following information regarding your membership directory: a. Describe in detail the type of information that will be included in the membership directory. If available, provide a copy of the directory. b. Please describe the method of distribution. To whom will the directory be made available? What will the cost of the directory be? c. State the purpose of the membership directory. For example, will the directory be distributed to potential customers for the purposes of informing them of your members’ businesses? Or will the directory be distributed to members only for informational purposes? 5. Please submit a more detailed description of the following activities: a. Encourage use and operation of Linux b. Offer educational materials for members and general public c. Provide installation and troubleshooting assistance d. Organize and sponsor software development initiatives e. Provide software, books, and other materials f. Socializing g. Interactive forums h. Linux boot camps i. Linux install fest Any other activity In your description please do not merely describe the purpose of the organization. Rather, describe the activities that your organization will initiate and/or participate in to fulfill your purpose. Your description should include the answers to the following basic questions: • What does the activity entail? • Who conducts the activity? • Where is the activity conducted? • When is the activity conducted? • How significant is the activity in relation to your total activities? • Who may participate in the activity? • How are the participants selected? • Is there a fee for participation in the activity? If so, provide a fee schedule. • How does the activity further your exempt purpose? • What percentage of your total funds is dedicated to this activity (total must equal 100%)? • What percentage of your total time is dedicated to this activity (total must equal 100%)? 6. Your website has job board listing (copies of pages enclosed), please provide a detail explanation of the services offered by the job board posting and job seekers posting. 7. Based upon the balance sheet provided you have listed net profit for various programs. The gross amount of income received needs to be reported on line 9 of page 9. Please provide updated financial information. I am enclosing a blank page 9 to have the information updated. PLEASE DIRECT ALL CORRESPONDENCE REGARDING YOUR CASE TO: Internal Revenue Service Exempt Organizations P.0. Box 2508 550 Main St, Federal Bldg. Cincinnati, OH 45201 ATT: Angie Bender Room: 4522 Group: 7827 Sincerely yours, Angie Bender Exempt Organizations Specialist Enclosure Group 7827 Letter 1312 (DO)