June 10, 2010

TO: Private Non-Profit Sponsors of Child Nutrition Programs

RE: Proof of Tax-Exempt Status

According to the Oregon Department of Education Child Nutrition Programs (ODE CNP) records, your organization is participating in one of the Child Nutrition Programs (National School Lunch Program, School Breakfast Program, Special Milk Program, Child and Adult Care Food Program, or Summer Food Service Program) based on tax-exempt status under section 501(c)(3) of the Internal Revenue Code.

Tax-exempt organizations are required to file IRS Form 990, Annual Information Return, for three consecutive years with the Internal Revenue Service (IRS). If an organization fails to file, their tax-exempt status is automatically revoked. Loss of 501(c)(3) would mean an organization would no longer be eligible to participate in Child Nutrition Programs.

Some organizations are not required to fulfill the IRS Form 990 reporting requirement and ODE CNP is unable to determine if you are exempt from this requirement based on the information provided with the Child Nutrition Programs agreement renewals.

ODE CNP needs additional information to determine if your organization is required to file IRS Form 990 annually. Enclosed is the Tax-Exempt Status Form. Please complete the form and return to ODE CNP, Attn: Tatia Syron, Fiscal Analyst, by June 30, 2010.

For more information on the IRS requirements, go to http://www.irs.gov/charities/index.html. If you have questions concerning the Tax-Exempt Status Form, please contact Tatia Syron, at (503) 947-5618 or tatia.syron@state.or.us.

Sincerely,