INTERNAI REVENUE SERVICE DEPARTMENf OF THE TREASURY

P. O . B OX 250 8
C INC I NN AT I , O H 4 5 2 0 L

Em ploye r Ide nE ifi ca Eio n N umber :

O:C T0 420 02
D aE e 73 -r 65 353 5
DL N:
I'IAYORS AIJLIANCE FOR NYCS ANII4ALS 17053 25404 3 01 2
T rtd
ConE act P er gon:
c/o JEIETTFERL FRANKLTN CHRIS BROWN rD # 3r s 03
SIMPSON THACHER & BARTLETT ConE,act Telephone Number:
425 LEXINGTON AVE ( 87? ) S 29-ss 00
NE W YO R K, NY 1 0 0 1 7
Account,ing Perlod Ending:
,June 3 0
Fo u n d a t l o n St at ,u s Cl a ss if ic a ti o n :
s09 (a) (1)
Advance Ruling perlod B egi ns :
.Tu ly 3 0 , 200 2
Advance Ruling period Ends r
.Tune 30 , 2007
Addendum Applies:
No

D ea r A pp l. ica nE , :

B ae ed o n i n f, or m a ti o n y o u s u p p lie d, a nd aseum ing yo ur oper aEi on e wi l l be ae

staEed in your applicaEion for recognltion of exempt.ion, we have d,etermined you
are exempt from federal income Eax under section 501 (a) of the Internal- Revenue
C od e a s a n o r g a n i z a t i on d e s cri b e d in sec ti on SOl (c ) (3).

B ec aus e yo u .a re a ne w l y cr e a E ed org aniza El on, we are n og norr r maki ng a

fina l d et e rmi n at i o n o f y o u r fo u n d .a Eio n it a tus u nder s ec Eio n 5 09( a) of, the co de.
H owe v er , w e h a v e d e t,e rm i ne d E, h aE y o u c an rea so nabl y e xpect t o
be a publi cl y
sup por t ed o rga n i z a E .i -o n de s c rib e d i n sec ti one 5 09 (ai (l) and 1?o( b) (1) (A ) ( vi) .

. Ac co r di ngl y , d u ri n g a n ad v a n ce rul ing p eri od yo u wi l l b e tr ea ted as a

pu bl-icl y s u pp o rt e d o r g an i z a E i o n , a nd . n oE , is- a p riv it e foun daE io n, Thl s adva nce
ruling period begins and ends on the daE,es ghown above.

wiE hl n 9 0 d a y e af E e r th e e n d of y our a dv anc e r uri ng per io d, you mus E

se nd u s t he in fo rm a ts i o n ne e d e d t o det lr min e w heE he r yo u hav e met tr he requi re-
mencs of Ehe applicalrJ-e supporc test, during
Ehe ad,vance ruling period. rf you
esE abl i sh E h a E y ou h a v e b e e n a p u -b li cI y s uipor ted , organiz ati oi ,
we wi l r cLass i-
fy y o u a s a s e c ti o n 5 0 9 (a ) (1 ) o i s og(ai tz)'L rgani zatlo n ae tong as you co nE, in u e
ln ut ! - th e r e q ui re m en l E o f t he a p p lic abl "
i ." E est . rf you do nog meeE
Ehe pIblic support requi.remente auiing Ehe ".. ipo .t ruling period, we wilr
cl ass if y yo u a E a p r i v at c "Jil".u
f ou n d .aE i on f or f utu re perio ds . ALs o, if we crass i fy
you as a pr iva tc f o u n d a ti o n, we will E ,reat yo r, ." a priva Ee foundat .i on from
you r begin ni n g d a te f or p u rp o e e s o f s ec Eio n 5 0? ( d) and 4940.

Grantors and contributors may rely on our determinat,ion Ehat, you are not, a
pri va t e fo unda b i o n u n ti l 9 0 d a ys a f t, er the end of your advance ruling period.
If y ou se nd us t h e r e qu i re d i n i o r m a Eion wi th in the 90 days, grantors and

L et t,er 1 04 5 (D OlC c)
MAYORSAIJIJIAI{CE FOR NYCS ANIMALS

u nEi l we m ake
con t , ri b ug or s m a y c o n Ei n u d Eo r e l y o n E he adv ance deE er minat ion
a fi nal det . e rm i n a Ei o n o f y o u r f o u n d a tion sE atus'

If we pub l i s h a n o t , ic e i n E h e I nte rnal Rev en ue Bul le tin s Ea ting tha E we

long e r E r e a E y o u a s a p u b l i c ly su pport ed o rg ani za Eio n, g ran Eors a nd
wiL l n o
afE ir t he d aE e we p ub lis h t he
con t .r i but , o rs m a y n o t re ly o n EL i s aetl rmi nl tion
I n add i E i on , if y ou l o s e yo ur sE aEu E as a pub li cly s uppor te d o rga ni
no E i ce.
zabi on , a nd a g ra n g o r o r c o n tri b u E or w ag re3pgnS ib l l for, Or wa s a ware o f' E he
acE o r fa ilu re E o a c t , , E h a t, r eg u l c ed in yo ur lo es of su ch s tatus ' C hat p ers on
ma y not s r ely on t hj . s d e te rm i n a ti o n f rom Eh e daEe of t.he act, o r fai lure t o a cE '
R lso, if a gr an e o r o r c on tr i bu E o r l ear ned thac we had giv en n ot lce t rhats y ou
wo ul d be r emov e d f ro m c l a e sl f i c a ts i o n ae a publ icl y su pp ort se d organlz ats io n, t shen
tshac per Eon m a y n o ts re ly o n b h i e d e Ee rm ina El on aE of Eh e daEe he or Eh e
acq ui r ed su c h k n o w l e d ge .

I f yo u cha n g e y o u r s o u rce s o f s uppor E, yo ur purpose s, c harac te r' o r m et hod

of o per at i on, p l e a s e l e! u s k no w s o we c an co ns ide r Ehe e ff ecE of Ehe c hange o n
your exempt stat,us and foundation status. If you amend your organizational
do cu m en E or byl a w s , p l e a se s en d u s a c opy of the ame nded d oc ument or b ylaw s .
Al s o, le t u s k n o w a l l c h a n ge s i n y o ur name or address - ! .. .: : =

As o f Ja nu a rl 1 , L 9 8 4 , y o u a r e l ia ble for so ci al sec ur iEy Eax es u nder

Eh e F e deral fn s u r a nc e C o n t rl b u ti o n e Ac ! on amourl E e of $100 or mor e y ou P ay E o
ea ch of yo ur em p l o y e e e d u rl n g a c a l end ar ye ar. Yo u are noE li abl e f or Ehe t ax
imposed under the Federal Unemployment, Tax Act, (F"UTA).

or ga n iz at io n s t ha t , a r e n o E p r i v at e f oun da t,i on s are not, subJe ct go Ehe p ri -

vaE e fo un dat io n e xc i s e Ea x e s u n de r Ch ap ter 42 ot, the InE er nal Re v en ue Code.
Ho w ev er , y ou ar e n o c a u t o m a t i c al l y e xem pt fr om oE he r federal exc is e Ea xea , If
you h av e any q u es ti o n s a b o u E e xc i e e , empl o)rme nt, or oE her federal Eax eg , pleas e
Iet us k now.

D on or s m a y d e du c t c o n t ri b u E io n s E o y ou as provi ded in se cti on 170 of t he

In ter na l- Rev en u e C o d e , B e q u e s t ,B , I eg aci ee , devi ses , tr an sfere , or gi fEs to y ou
or fo r yo ur ua e a r e d e d u ct i b l e f o r Federa l es ta Ee and gi ft tilc pur Po seg if Ehey
me et , E . he app lic a b l e p ro v i s i o n e o f e ecE i one 2 055, 2106, and 2522 of Uh e Code.

Donora may dcduce cantributlonB !o you only Eo lhe exEent, EhaE their
conE ri but ion g a r e g l ft e , w i t h n o c oneid er aE io n rece iye d. Ti cket p ur chaee e a nd
simiLar PaymentE in eonJunction wit,h fundraising event,e may noc neceeearily
gu a lif y as ded u ct i b l e c o n t ri b u t io n a , d epend ing on the circ ume t an ces . Re v enu e
R ulin g 67-2 46, p u bl i e h ed i n c u m u la t,i ve Bu ll eti n tg6" t- 2, on page 104, g iv es
gruidelines regarding when taxpayerE may deduct payment.s for admission Eo, or
oEh er p ar t ic ip al i o n i n , f u n d ra i s i ng ac ti vit ies for ch ar iEy .

Y ou ar e no t re gu i re d t ,o f il e F orm 9 90, Re tur n of Organi zat, ion Ex empE Fro m

Inc om e T ax , if y o u r g r o g s r e ce i p ts eaeh ye ar are normal l y $25 ,000 or leee, If
you r ec ej . ve a Fo rm 9 9 0 p a ck a g e i n t he ma il , slmp ly aE tac h the label pro vi ded ,
che ck t he b ox i n E h e h e a d in g t o i n d i cate Eh aE your ann ua l gro se rec ei pts are
r ro rm al ly $25, 00 0 o r l e E e , a n d s i g n E he re tu rn, Be cau se you wil l be tre at ed a s
a public charity for return filing purposes during your enEire advance ruling

LeEE er 1045 (D Ol CG )
 -3-

MAyoRs ALLIANCE FOR lrycs ANTMAIJS

per 1o d, yo u s h o u la f l l : Fo r m 99 0 f or . e ac h ye ar in your adv ance rul in g p er iod

E, \ a g yo u e xe e e d t h e $2 5 ,0 0 0 f i l i n g E hr esh oi d ev en if yonr sourc es o f supporE
d o r , ol sa E i sf y t 5 " pu b l l c s u p po rE E.e sE s pecif ie d in ehe hea di ng o f t, hie l et ber.

I f a r e Lu r n i s re g u i re d , i s musE ,b e fi le d by the 15t h day o f Eh e f if Eh

m o nt h a f Le r i h e e n d of y o q 6 a n n ua l a ccount.i ng perio d. A p en al E y o f $20 a d ay
is q 53s ge d w h en a r e tu rn i s fi l e d I aE e, unle is Eh ere is rla sonab le c ause for
E h e d ela /. , H o w ev e r , Eh e ma x im u * p enal ty ch ar ged ca nnot exc ee d 910,00 0 or
5 pers e nE .o f yo u r gr o s s re c e i p g s f or t he y. ". 1 wh ich ev er is le ss. For
or gan lz at ions w i th gr o s s r e c ei p U s e xc eedi ng $1,0 00 , 00 0 in any y ear, E. he p enal Ey
is $100 p er d a y F€r r€t, q 5 n , u n l e s s Ehere j. s r eas onabl e ca uee for the d el ay.
p e n al E y fo r a n or g a n i zati on wit , h grose recei pt e
T he ma xim um exeeed in g
$1, ooo, oo0 sh a l l no E ex q e e d $5 o ,oo o. t hi e p enal E y ma y ais o be ch arg ed lf a
r et ur n is n o c c o n rp l e t. e . so , p r e aee b e s ure y our reE ur n is compr eE e b ef ore y ou
fi le ir .

Yo u a r e no c re q u i re d Eo fi l e f ed era l in come tax retu rne unles s y ou are

su bj e ct to t h e C i l ( on u n rel a te d b us ine ss l nc ome under se cc ion 511 of Eh e Code .
If yo u s5 6 s u b j e c t , E. o Eh j -s ta x , you m us ! f ile arr in come Ca x rel ur n on Forn
990- T , Ex em P Eor g a n i z a t i on Bu e i n es s Inc om e T ax Re cur n. In ih is le E ter we a re
n o! det er mi n i ng w h e t h er a n y of y our p res en! e r prop ose d actl v iEi es are unr e-
la t ed tr a de o r bu e l n e s e a s d e fi n e d in s ec ti on Sl f of ct re Co de.

You are regtrired t,o make your annual information return, Form 990 or
F or m 990- EZ , av a i l a b l e f o r p u b li c in s pec Ei on f or Eh ree ye ars afE er Eh e Iat er
o f t. he d ue d a te of t h e re tu rn or the d at e t he r eE urn ie fl le d. Yo u are al so
r egui r ed t o m a k e av a i l a b l e f o r p ub li c ins pe cti on yo ur ex em pti on appli ca Eio n,
a ny s uppo r tin g do c u me n tE , an d yo ur e xempti on le tter . Co pi es of these
d oc um ent s ar e al e o re g u i re d t.o b e p ro vld ed t o any in di vidua l upo n wr itE en o r i n
person request wiChout, charge other Ehan reasonable fees for copying and
p oeE age . Y o u ma y f u l fi l l th i s reg ui rem enE b y pl ac i ng Eh ee e docum en Es on Ehe
I nt er net . Pe n a l ti e s ma y be i mp o s ed for f ai l ur e to co mp ly wi th Eh ese
r egu ir em e nt , s . Ad d it ,i o n a l i n fo rm ati on is a vai l ,abl e in publi ca tion 557 ,
T ax - Ex em pt S t ,a t, u s f o r Yo u r O rg a n izati on, o r y ou may ca J.I our Eo ll fr ee
number ghown above.

Y ou n e ed a n en rp l o y e r i d en E i fic at, ion n umb er ev en if you hav e no emp lo yee s.

f f a n em plo y e r i d en t i f ic a E i on nu mber wa s n oE ent, ere d on yo ur app li cat ion, we
wil.l- assign a nr:ober Eo you and advise you of iE. Please use Ehat. number on
a ll r et u rna yo u fi l e an d i n al l c orre spo ndenc e w iE h the Inte rna l Re ven ue
S er vic e.

This det,e::aioat.ion is based on evidence EhaE your funds are dedlcated to

t he p urp os e E l i e t e d i n e e c Ei o n 5 01 (c ) (3) o f t he Co de . To as sur e your co nt inued
exemption, you sbnuld keep records E.o show EhaE funde are spent only for Ehose
p ur ? os es . If y o u di s tr ib u te fu n ds to o the r orga niz at ione, yq ur recor de sh ou ld
s how whe E he r t h ey a r e ex e m p t, un d er sec E. ion 5 01( c) (3) . In ca ae E wh ere Eh e
r ec ipi en E or g a n i z a t i on i s n o t e x emp t, u nd er s ecti on 501 ( c) ( 3) , yo u must have
evidence thaE Ehe funde will remain dedicaced E.o Ehe reguired puqposes and EhaE
E he r ecipi ent w i ll u se Eh e f u n ds for E hose pur? ose s.

I J e Et s e r 1 04 5 ( D O I CG)
 -4-

MAYORS ALLIAI{CE FOR IIYCS AI.TIMALS

I f we s a i d i n .t ,h e h e a d i n g of t ,hi s IeE E .er E,h at an add en dum app li es, E he

a dd end um e n c l o ee d i s a n i n E , eg r al parE of Eh is le tte r.

B ec a u se t h is l e t, te r c o u l d help us reso lve any que sE ions abo ut y our e xemp E

s ta t us a nd f o un d a t.i o n s t .a tu s , y o u s hou ld keep ie in y our p er man enE rec or ds.

If y o u h a ve a n y g u e s ti o n s , pl ea se co nt ,ac E Ehe p er eon whoee nam e a nd

t eJ .ep ho ne n u mb e r a r e s h o w n i n t he headi ng of E,h is le t,t er .

Sl nce re ly yours ,

dt- ?.d,^'*
Loig G. u{tn"t
Dlrector, ExempE, Organizatione

EncLoEur e(s) :
Fo rm 8?2-C

Let ter 1 04 5 (DOI CG )

 ConsentFixingPeriodof LimitationUpon OMB No. 1545'0056

Assessmentof TaxUnderSection4940of the

lnternalRevenueCode To bc urcd wtth
Form1023.Submtt
In duPllcstc.
(Seeinstructions.)

filed,withForm1023thatthe
Code,andas partof a?equest
of thelnternalRevenue
UndersectionG5O1(cX4) section
under or
170(bXlXAXvi)
namedbelowbe treatedas a publicly
orqanization organization
supported
seition509(aX2)duringan advancerulingperiod,

Mayor's Alliance for NYC's Animais, Inc' , ol

DistrictDirector
ent)
Revenue'
lnternal or
andthe Assistant
244 Suite New York 10001-7 Commissioner
sttel cily or tom, stat., and ZIP coda) (EmPloYeePlans and
ExemPtOrganizations)

consentandagreethatthe periodlor assessing ta,r(imposed undersection4940of theCode)for anyof"the5

tax yearsin the advanceruiingperiodwill extendg years,4months,and 15daysbeyondthe endof thelirstta,r
year.
Hou,ever, if a noticeof deficiency beforethe p€riod
in tax for anyof theseyearsis sentto the organization
expires,tneiime for makingan ass€ssment by the numberol daysthe assessment
will befurthere-xtendod is
prohibited,plus 60 days.

Ending date of first tax year June30.2003

(Month, day, etd yetil

Nameof organization
(as shownin organizing
document) Data

Mayor's Alliance for NY

Officeror trust€€
Inc. ola Au&
Typeor printnarneandtitle
JarreHoftnan
ChairandPresident
\l

For IRSus€on
ulstnct tJirectoror AssistantCommissioner
(Employee
etansandExernpt
Oganizattons)
LoisG. Lemer Direbtoi,ExemptOrganizations
0 cT0 \m 2
Group llaragcr
FOr Redustlon Acl Notlcc, scc pagc 7 of thc Form 1023 lnstrucilons.
STF FEOI585F