IRS Grant of Exempt Status 501 C

Internal Revenue Service Department of the Treasury
Director, Exempt Organizations P.O. Box 2508 - Room 7008

Rulings and Agreements Cincinnati, Ohio 45201
Date: f£8 0 8 2005

Person to Contact - ID#:
Joseph R. Herr - 3107851
AAM Foundation Contact Telephone Numbers:
7110 Redwood Blvd . , Suite A 513-263-3725 Phone
Novato, CA 94945 513-263-3571 Fax
Federal Identification Number:
94-3352261
Dear Sir or Madam :
In our letter dated December 13, 2000, we determined that you were exempt
from Federal income tax under section 501(a) of the Internal Revenue Code
of 1986 as an organization described in section 50l(c) (3).
Because you were a newly created organization, we did not make a final
determination of your private foundation status under section 509(a) of the
Code. However, we determined that you could reasonably be expected to be a
publicly supported organization described in section 509(a) (1) or 509(a) (2)
of the Code. We also determined that you would be treated as other than a
private foundation during your advance ruling period.
Based on the financial information you submitted covering your advance

ruling period, we have determined that you are a private foundation as
defined in section 509(a) of the Code . Your exempt status as an
organization described in section 501(c) (3) remains in effect .
You do not constitute an organization described in section 509(a) (1),

509(a) (2), 509(a) (3) or 509(a) (4) of the Code for the following reasons :
1. You are not an organization described in section 509(a) (1) of the

Code because you are not an organization described in sections
170(b) (1) (A) (i) through 170(b) (1) {A) (v) of the Code. Further, you
are not an organization described in section 170(b) (1) (A) (vi) of the
Code because you failed to meet either the 33-1/ 3 percent-of- support
test or the 10 p ercent facts and circumstances test . In this regard,
it is provided i n section 1.17 0A-9(e) (6) of the Income Tax
Regulations that in determining whether or not such tests are met,
support from direct or indirect contributions from the general public
includes contributions from an i ndividual, trust, or corporation but
only to the extent that the total contribution from a single such
individual, trust, or corporation does not exceed 2 percent of the
organization's total s upport. A review of the financial information
you recently submitted indicates that you do not meet the 33-1/ 3
percent - of-support test for the reasons set forth on Enclosure I.
Page 2
AAM Foundation
94-3352261
Section 1.170A-9{e) (3) of the Regulations provides that if an

organization fails to meet the 33-1/3 percent-of-support test, it
will be treated as a publicly supported organization if it normally
receives at least 10 percent of its support from governmental units,
from contributions made directly or indirectly by the general public,
or from a combination of these sources. An organization must also
maintain a continuous and bona fide program for solicitation of .funds
from the general public and have a governing body representative of
the broad interest of the public.
Additional factors considered include the percentage of financial

support, sources of support, the availability of public facilities or
services, and whether solicitations for members are aimed at a
substantial number of persons. You do not meet the facts and
circumstances test for the reasons set forth on Enclosure I.
2. You are not an organization described in section 509{a) (2) of the

Code because you do not meet the support tests provided in sections
509{a) (2) {A) and 509{a) (2) {B) of the Code. In this regard, it is
provided that in determining whether or not such tests are met, an
organization must normally receive more than one-third of its support
from any combination of gifts, grants, contributions, or membership
fees; and gross receipts from admissions, sales of merchandise,
performance of services, or furnishing of facilities, in an activity
which is not an unrelated trade or business {within the meaning of
section 513 of the Code), not including such receipts from any
person, or from any bureau or agency of a governmental unit, in
excess of the greater of $5000 or 1 percent of the organization's
support in such taxable years, or from disqualified persons {as
defined in section 4946 of the Code) ; and normally not more than
one-third of· its support from gross investment income. Section 4946
of the Code provides, in part, that the term "disqualified person 11
means, with respect to a private foundation, a person who is a
substantial contributor to a foundation. The term "substantial
contributor 11 as defined in section 507{d) (2) of the Code, means any
person who contributed an aggregate amount of more than $5,000 to the
foundation, if such amount is more than 2 percent of the total
contributions received by the foundation before the close of the
taxable year in which the contribution is received. A review of the
financial information you submitted indicates that you do not meet
the support tests for the reasons set forth on Enclosure I.
3. You are not an organization described in section 509{a) (3) of the

Code because you are not organized and operated solely for the
benefit of, or in connection with one or more of the organizations
described in sections 509{a) (1) or 509{a) (2) of the Code .
Page 3
AAM Foundation
94-3352261
4. You are not an organization described in section 509(a) (4) of the

Code because you are not organized and operated exclusively for
testing for public safety .
We have not considered whether you qualify as a private operating

foundation under section 4942(j) (3) of the Code.
As a private foundation you are required to file Form 990 - PF, Return of
Private Foundation or Section 4947(a) (1) Trust Treated as a Private
Foundation, by the 15th day of the fifth month following the close of your
annual accounting period . There is a penalty of $20 a day ($100 a day for
large organizations), up to a maximum of $10,000 ($50 , 000 for large
organizations) or 5 percent of your gross receipts (whichever is less), for
each return filed late, unless there is reasonable cause for the delay. (A
large organization is one that has gross receipts exceeding $1 million for
the tax year.)
Since you are classified as a private foundation as of March 31, 2004, all
parts of the Form 990-PF for the year ended December 31, 2004, should be
completed. However, the figures for column (c) of Part I, all of Part IX
through Part XIV, and Part XV (if applicable), and your answers to the
questions in Part VII should reflect only the period beginning on the above
date and ending on the last day of your tax year .
Forms 990 - PF for subsequent years should be completed and filed according
to the instructions for those forms.
Forms 990-PF for subsequent years must be filed by the 15th day of the
fifth month after the end of your annual accounting period.
If you become supported by the public in the future, or expect to become

supported by the public, you may request that your priv ate foundation
status be terminated under section 507 of the Code.
If you are in agreement with our proposed determination, please sign and
return one copy of the enclosed Form 6018, Consent to Proposed Adverse
Action .
If you do not agree with our determination, you have the right to protest
it . To protest, you should file a written appeal as explained in the
enclosed Publication 892, "Exempt Organizations Appeal Procedures for
Unagreed Issues." Your appeal should give the facts, law, and any other
information to support your position. The appeal must be submitted within
30 days from the date of this letter and must be signed by one of your
principal officers . You may r e quest a hearing with a member of the Office
of the Regional Director of Appeals when you file your appeal . If a
hearing is requested, you will be contacted to arrange a date for it. The
hearing may be held at the regional office, or, if you request, at any
Page 4
AAM Foundation
94-3352261
mutually convenient district office. If you will be represented by someone

who is not one of your principal officers, that person will need to file a
power of attorney or tax information authorization with us.
If you do not protest this determination within 30 days from the date of
this letter, this letter will become our final determination in this
matter. Further, if you do not appeal this determination in a timely
manner, it will be considered by the Internal Revenue Service as a failure
to exhaust available administrative remedies. Section 7428(b) (2) of the
Internal Revenue Code provides in part that, "A declaratory judgment or
decree under this section shall not be issued in any proceeding unless the
Tax Court, the Claims Court, or the district court of the United States for
the District of Columbia determines that the organization involved has
exhausted administrative remedies available to it within the Internal
Revenue Service."
Because this letter could help resolve any questions about your private
foundation status, please keep it with your permanent records.
If you have any questions, please contact the person whose name and
telephone number are shown in the heading of this letter.
Sincerely,
Lois G. Lerner
Director, Exempt Organizations
Rulings and Agreements
Enclosures: Enclosure I
Publication 892
Form 6018

IRS Grant of Exempt Status 501 C

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Internal Revenue Service Department of the Treasury

Director, Exempt Organizations P.O. Box 2508 - Room 7008

Date: f£8 0 8 2005

Dear Sir or Madam :

Based on the financial information you submitted covering your advance

You do not constitute an organization described in section 509(a) (1),

1. You are not an organization described in section 509(a) (1) of the

Section 1.170A-9{e) (3) of the Regulations provides that if an

Additional factors considered include the percentage of financial

2. You are not an organization described in section 509{a) (2) of the

3. You are not an organization described in section 509{a) (3) of the

4. You are not an organization described in section 509(a) (4) of the

We have not considered whether you qualify as a private operating

If you become supported by the public in the future, or expect to become

mutually convenient district office. If you will be represented by someone

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