Date: Tues, Aug 01, 2000 at 02:13:00 (GMT) From: Know It All Email: None To: Rob Subject: Here's why they need to be a Church Message:

Maybe lots of people should be asking for this information that you are mentioning and then see what happens. I don't think it can hurt. After all, I am Know It All.

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Date: Tues, Aug 01, 2000 at 03:54:57 (GMT) From: Rob Email: None To: Know It All Subject: Go for it, KIA (nt) Message:

nt

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Date: Mon, Jul 31, 2000 at 16:07:48 (GMT) From: Jim Email: None To: Rob Subject: What exactly are you guys complaining about? Message:

I don't get it. You guys seem to be quite perturbed about this so-called 'disclosure issue'. But it makes me wonder, have any of you actually read EV's website? If you have, you must have noticed there's a page that clearly answers all the questions that even the most critical busy-body might have. Here, look: EV Voluntary Contributions 66.67% Visions Sales and Support 33.33% Knowledge Promotion, Events & Tours 59.67% Visions Material Development, Production & Distribution 33.33% General & Administrative 7.00% They've even divided it all into two categories, 'revenues' and 'expenses'. I'm not sure if they had to do that but they did. So I really don't see what the problem is. Just trying to be fair....

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Date: Mon, Jul 31, 2000 at 22:57:30 (GMT) From: Rob Email: None To: Jim Subject: You had me worried for a minute there! Message:

Thought you'd flipped back to the other side while I've been offline. Missed your unique humor. BTW, as a Canadian taxpayer, what exactly is your interest in this matter, hmmm? ;)

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Date: Mon, Jul 31, 2000 at 16:38:47 (GMT) From: Joe Email: None To: Jim Subject: Any Idea what 'Visions Support' is? Message:

Do you think that is some kind of program for helping people improve their eyesight? I bet it is. And since there is also 'Visions Material Development,' that money probably goes to producing new Braile materials for the blind. And we thought the DUO proclamation was dead!!!

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Date: Mon, Jul 31, 2000 at 05:59:02 (GMT) From: SB Email: None To: Rob Subject: LIKE us exes, who would like to know how the... Message:

money we donated was spent. What is next then?

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Date: Mon, Jul 31, 2000 at 06:44:55 (GMT) From: Rob Email: None To: SB Subject: The next step..... Message:

....is for any ex who understands and can interpret the tax laws to verify all this information, then contact the relevant department in the IRS requesting that they investigate EV's claim to be a church, on the grounds that for the past 29(?) years since being granted tax-exemption status under 26 USC 501(c)(3), they have not filed the Form 990 and other information which would have been mandatory had their status not been registered as a church, which it appears they should not have, given the definitions and Court precedents quoted in the IRS Exempt Organization Manual (extracts in thread below). Remember also, that under 26 USC 6104(a)(1)(A), approved exemption applications and supporting documents are available for public inspection. In other words, one can request the documents in which the original claim to be a church was made. It is entirely possible that in 1971(?), Divine Light Mission, as it was then, may have been able to put forward a convincing claim for annual filing exemption on the grounds it was a church, but I seriously doubt that a fresh look by the IRS at its current incarnation would yield the same result. (cf thread below and 'Burden of Proof' notes: simply put, the burden of proof would be on them to prove they were a indeed a church. Yeah, right!) IMO, it would also fail the litmus test as a Section 501(c)(3) exempt corporation also, but one step at a time eh?

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Date: Mon, Jul 31, 2000 at 14:12:13 (GMT) From: Joe Email: None To: Rob Subject: The next step/tax fraud..... Message:

Rob, like we were saying down below, I think the 'next step' for anyone who wanted to follow up on this line, is to get a copy of the application for exemption (the application in which Elan Vital argued is WAS a church) and compare that to the reality of Elan Vital. Either the IRS would change its mind, and Elan Vital would have to become more transparent and disclose financial information, OR it will be really embarrassing to Elan Vital, because their website will be seen to be even more filled with lies. As I understand the IRS Code, either Elan Vital has to make a copy of the application available at its offices for any member of the public who requests it, or they have to mail a copy of it to you. (I guess they could also post it on the Internet.) As I understand it, that is the law, and EV can be fined if they don't comply. Like Joey and I were saying down below, I think somebody should send a letter to Elan Vital asking to see the application for exemption with a CC of the letter going to the IRS. Then, it will be Elan Vital's burden to either comply, or explain why they don't have to, and it will alert the IRS that there are concerns about this organization. If EV doesn't comply, the IRS can be asked to impose fines. Also, DLM/EV has changed its status a couple of times over the years since 1972. First, it was a church, then it changed to being a charitable institution, and apparently now it has changed back (I think in the late 80s) in order to avoid financial scrutiny, even by the people who donate money to it. (In the early 70s ashram residents were classified as 'monastics' by the IRS and we didn't even have income taxes withheld from our salaries. EV lost that status in an IRS ruling, I think in 1975). By the way, this is a common strategy of cults -- getting the IRS to classify you as a church and keep your finances secret and there are those who are trying to make the church exemption harder to get. Now, in terms of tax fraud, the biggest thing the IRS would be concerned about would be if Elan Vital was using it's non-profit, tax-exempt, church status to be funneling money to an individual like Prem Pal Singh Rawat for instance, as a means of avoiding income taxes. Because the IRS has gone after them before for this, that's why M's website and EV's website bend over backwards to say that none of its money EV collects goes to Maharaji. But there are many ways to skin that cat. If EV, for example, rents the plane from a company M flies to 'events' EV 'sponsors', but that company is merely a shell corporation run by premies, which takes the 'profits' for the rental, which can be some arbitray non-market driven amount since this isn't a 'real' transaction, just a paper one, and give it to M, that is getting close to tax fraud, in my humble, non-lawyer opinion. It sure smells very fishy in the least. And who knows how EV 'reimburses' 'expenses' for Maharaji to got to and speak at 'events.' Lots of room for fraud there, too.

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Date: Tues, Aug 01, 2000 at 02:33:48 (GMT) From: VP Email: None To: Joe Subject: The next step/tax fraud..... Message:

Yes, I agree that their website is full of embarrasing lies. But if they have to lose the church statement, they will all just pretend they never said it and the premies can feign amnesia like they always do. Come on, premies--Either EV is a church, or it isn't a church. Seems 'simple' doesn't it? That is the irony in all of this. He preaches 'simple' and makes everything so very complex. That is the trouble with lies and deceit. They complicate everything! I hope someone will follow up on this tax angle. It would be great if EV's finances could come under close scrutiny by the IRS and even better if they lost their church status and were made to pay taxes.

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Date: Tues, Aug 01, 2000 at 03:52:47 (GMT) From: Rob Email: None To: VP Subject: The next step/tax fraud..... Message:

Hi VP I think the point about the 'church' status, apart from the fact that Elan Vital most certainly is NOT one, is that they would have to disclose all the information noted in a previous thread of mine, some (but not all) of which would be available for public scrutiny. They may not actually have tax to pay initially, but the point is they would have to produce documentation to demonstrate all of their financial dealings. Not just simple input vs output, as Jim joked about, but figures, sources, invoices, transfers, payroll, purchases, capital gains, assets....the whole pinada. That may prove a little difficult, especially when it comes to accounting for international support of other EV organisations, if such takes place, or explaining the 'charitable' or 'public good' angle of excessive luxury items and lifestyles. It might also shed some unwanted light on whether the IRS would consider Mr Rawat as a 'specific person who benefits' as in:- [7.8.2] 3.3.7 (02-23-1999) Charitable Class Requirement A charitable organization or trust must be set up for the benefit of an indefinite class of individuals, not for specific persons. A trust or corporation organized and operated for the benefit of specific individuals is not charitable Now EV quite clearly states that its purpose is to help Maharaji in his work. Could it not be argued then that this is to fulfil some private dream of his, however altruistic it may appear, and thus is not charitable by definition? Why does not EV offer to help me fulfil my dream of becoming an inspiring, spiritual writer? Are not my esoteric tomes just as beneficial to the American taxpaying public? Also:- Reg. 1.501(c)(3)-1(c)......places the focus of the inurement proscription on those who, by virtue of a special relationship with the organization in question, are able to influence the expenditure of its funds or the use of its assets, rather than on the general public... See, once you open the can, all manner of worms come wriggling out:)

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Date: Mon, Jul 31, 2000 at 16:21:12 (GMT) From: Joe Email: None To: Joe Subject: By the way Rob... Message:

Thanks for uncovering all this information on the IRS status of Elan Vital. I have a suggestion for someone preferably someone in the LA area, that they send the request letter and be willing to go to the Elan Vital offices and examine the application. The rest of us could make a big stink if Elan Vital refuses to comply.

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Date: Mon, Jul 31, 2000 at 22:54:30 (GMT) From: Rob Email: None To: Joe Subject: By the way Rob... Message:

Thanks Joe, but I was just participating in sync with the rest of the team, and am very grateful for the opportunity. Seriously though, somebody else (oops forget who, sorry) took the trouble to download and extract from Publication 78 the EV status info, I was just having fun drilling down into the IRS web pages. Great idea for a trip to the EV office (what is the street address BTW?) but I'm in the Big Easy right now, although the IRS do say that if they have registered offices around the country, each one is supposed to have copies of the papers available. I'd also like to see their Articles of Incorporation, as these have to pass the Organisational & Operational Tests also to retain Charity status. A great starting link for E.O. material is:- http://www.irs.ustreas.gov/prod/bus_info/eo/index.html

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Date: Mon, Jul 31, 2000 at 16:26:21 (GMT) From: Jim Email: None To: Joe Subject: Good idea but don't forget to call first Message:

I agree. Good work, for sure, Rob. And yes, it would be great if someone in L.A. could do that. I'd suggest, as well, that they don't go alone but preferably show up with two other people. Not because of any sort of anticipated physical confrontation. Not at all. But simply so that there are always witnesses to the conversation in case EV stonewalls. The initial conversation might prove relevant to something or other some time. But please, call first! I get the distinct impression that no one's home most fo the time. :)

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Date: Tues, Aug 01, 2000 at 00:52:34 (GMT) From: Rob Email: None To: Jim Subject: Although it may not be necessary Message:

Jim am I reading this right, because it sounds like one can get the info required from the IRS directly (you're more used to interpretting this legal stuff) Reprinted from thread below: [7.8.2] 49.3 (02-23-1999) Publicity of Information Required From Certain Exempt Organizations and Certain Trusts IRC 6104 governs the public disclosure by the IRS of most of the information required from exempt organizations including: exemption applications, any papers submitted in support of an exemption application, any letter or other document issued by the Service with respect to an application for recognition of exemption, and annual information returns. IRC 6104(a)(1) makes available to the public upon request the approved exemption application, supporting documents, and Service letters or documents issued with respect to the approved application, of any organization recognized as exempt under IRC 501(c) or (d). This information is available for any taxable year the organization is or was recognized as exempt beginning after October 31, 1976. Prior to that date, the effective date of 90 Stat. 1667 amending IRC 6104(a)(1)(A), only approved exemption applications and supporting documents were available for public inspection. In light of the general availability of approved applications and supporting documents, IRC 6104(a)(1) also empowers the Service to disclose the subsection and paragraph of IRC 501 under which an organization has been determined to qualify for exemption, and to state whether an organization is currently recognized as exempt. IRC 6104(a) information may be released only after an organization's exemption application has been approved and it is available for public inspection. For a discussion of how this IRC 6104(a) information is disclosed, see Disclosure of Official Information Handbook, IRM 1.3. 7.10.1.3.1 (04/01/99) Public Inspection of EO Documents When a taxpayer requests copies of or asks to inspect exempt organization documents, EO specialists may assist them in preparing Form 4506-A, Request for Public Inspection Copy of Exempt Organization Document, and in forwarding these forms to the Ogden Service Center.

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Date: Tues, Aug 01, 2000 at 02:09:18 (GMT) From: G Email: None To: Rob Subject: Form 4506-A Request for Public Inspection or Copy Message:

You can download the form, click on the following: http://ftp.fedworld.gov/pub/irs-pdf/f4506a.pdf (in PDF format)

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Date: Mon, Jul 31, 2000 at 06:56:45 (GMT) From: SB Email: None To: Rob Subject: Thanks Rob Message:

I'm reading all and visiting other sites too. You are doing a Great Job!!! ;) S

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Date: Mon, Jul 31, 2000 at 06:35:45 (GMT) From: sam Email: - To: SB Subject: LIKE us exes, who would like to know how the... Message:

apart from the fortune m spends himself, there are still a lot of people in employment (paid) that seem to do very little useful things- I think a lot of premies dont know where their money is going and of course would not question

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Date: Mon, Jul 31, 2000 at 06:51:57 (GMT) From: SB Email: None To: sam Subject: I did question Message:

But of course, most premies are in such a desperate situation, longing, weak, needy, that they can only make it to the next fix/satellite/video crap...can't reason. A premie, his initials are KC, told me few days a go that maharaji is such a pure being that he doesn't have the capacity to lie. Also, most premies think that mahariachi is unaware of what Elan Vital does. Can you imagine 'that concept'? Old premies, the ones who participate and follow Elan Vital's crap are mentally gone: 100% programmed with his shit. The devotees who believe mahariachi is the LARD are the only ones who have 'important' positions. Only old premies! Do you remember when maharaji said that the mind had to desapear? He did it, eh? He drove everybody nuts with his double messages, nevertheless, he manages always to cover all areas of deceipt and keeps everybody hopeful and happy. If karma exists what would be his? He'll be born in a little town in Africa, with no water... hahahaha....I hate him, can you tell?

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Date: Mon, Jul 31, 2000 at 14:09:26 (GMT) From: Stonor Email: None To: SB Subject: re: mixed messages ... Message:

Hi SB! My old psycho psychologist prof boyfriend, who specialized in abnormal psych, used to say that if you gave a borderline schizophrenic enough mixed messages, they would go over the edge. It didn't work on me, but he certainly tried! And I do wonder about the effects of mixed messages on the general population - there must be degrees of schizophrenia (Nigel?). I know there are many who believe that we are generally all divided between our'selves' and our 'cultural' upbringing/socialization. Stonor

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Date: Mon, Jul 31, 2000 at 18:00:34 (GMT) From: SB Email: None To: Stonor Subject: re: mixed messages ... Message:

Hi Stonor! My old psycho psychologist prof boyfriend, who specialized in abnormal psych, used to say that if you gave a borderline schizophrenic enough mixed messages, they would go over the edge. It didn't work on me, but he certainly tried! And I do wonder about the effects of mixed messages on the general population - there must be degrees of schizophrenia (Nigel?). I know there are many who believe that we are generally all divided between our'selves' and our 'cultural' upbringing/socialization. It didn't work on me, but he certainly tried! What didn't work on you? I know there are many who believe that we are generally all divided between our'selves' and our 'cultural' upbringing/socialization. I don't know if I got what you said. I take it that you are refering that we adapt to function in society from the perception we have of ourselves (self-identity) and balancing that with what society tells us we should be. Stonor, english is my second language and I want to understand what you wrote. Give me a hand, would you? What exactly the psycology professor told you. I don't get it. Thanks, SB, trying to understand what happened to my head. ;)

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Date: Mon, Jul 31, 2000 at 22:45:19 (GMT) From: Stonor Email: None To: SB Subject: re: mixed messages ... Message:

if I don't write much does it post?

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Date: Mon, Jul 31, 2000 at 22:46:04 (GMT) From: Stonor Email: None To: Stonor Subject: re: mixed messages ... part 1? Message:

Hi SB! Wish my Spanish was half as good as your English!! What didn't work were his efforts to push me over the edge and into his total control by giving me mixed messages. I love you I want to marry you, but I don't love you (ie. will punish you) if you don't do as I say, etc. A standard ploy to dominate the more submissive, which our 'cult'ure has dictated for millenia is the proper/true(?!) male/female relationship.

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Date: Mon, Jul 31, 2000 at 22:52:00 (GMT) From: Stonor Email: None To: SB Subject: re: mixed messages ... part 2? Message:

To relate it to m is easy - he changes his story to suit his immediate needs, sets himself up as love personified - then threatens like a sick bully, not receiving his 'grace' is your own fault rather than a result of his overblown claims or poor 'guru' skills, and of course, abstinence and poverty for you - lust and luxury for me. You seem to have a good handle on the second part, I don't know if I got what you said. I take it that you are refering that we adapt to function in society from the perception we have of ourselves (self-identity) and balancing that with what society tells us we should be. but I'd word it a bit more strongly. In general I don't think there is a 'balance' but a subjugation of the self to the societal norms. (I'm really sorry about the terminology, but at the same time I know that many of the latin-based words are virtually the same in Spanish (French, Italian, etc.). Many are little more than empty shells, saying what they've learned to say, liking what they've learned is 'right' to like, and so on, and of course, the reverse, not doing what they've learned not to do etc.

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Date: Mon, Jul 31, 2000 at 22:53:11 (GMT) From: Stonor Email: None To: SB Subject: re: mixed messages ... part 3? and FA? Message:

I think this may be at the root of ideas of getting in touch with your 'true self' through meditation for example, and escaping the maya through detachment. I also believe that m and others like him are following a twisted and highly manipulative (mis)interpretation of these concepts. I appreciate your request for clarification - please let me know anytime if what I write is not clear for you - when talking about these things clarity can be a challenge in any language! ;-) Love, Stonor PS: FA . . . What is going on?

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Date: Tues, Aug 01, 2000 at 02:47:27 (GMT) From: SB Email: None To: Stonor Subject: re: mixed messages ... part 3? and FA? Message:

but I'd word it a bit more strongly. In general I don't think there is a 'balance' but a subjugation of the self to the societal norms. I agree with you that there is no balance, but a coping mechanism to make sense of what the world tell us we are and our self identity and personal values. Are premies connected with their true self? What a laugh. They LONG for him. They are so weak, pathetic and boring. What is very wrong is that the presentation is good, it looks so inspiring and innocent but it's venom. The way he justifies the need for a master is so sneaky to the point that even 'smart' educated people fall for it. That is what I have a need to put in words, to explain how all happens, how people fall the trap. Now I see that what I was trying to do 'needing maharaji's teachings' I was NEVER going to get it! Even that at times I though 'I got it'. And I'm talking about those so many satsangs where he said that only few were going to REALIZE knowledge. Premies were/are incited to reach 'deeper', further, etc. and is all a lie. That 'place' doesn't exists! He creates a nice dream in people's head, even that what brought them to him was a need for true reality, well, so we thought that existed. Thanks for complementing on my english. Yes, the roots are very similar. Nevertheless, communicating in other language is all weird to me, still; I have trouble sometimes finding a easy way to say something, but, that maybe goes in the territory of not being a good writer...hahahaha. To pest Lard I can make a fool of myself. LOL. More love, SB

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Date: Tues, Aug 01, 2000 at 03:30:43 (GMT) From: Stonor Email: None To: SB Subject: re: mixed messages ... part 3? and FA? Message:

Hi SB, Glad my post made sense in the end. I read a post of yours above to Lotus Eater or Lurkex and I was thinking that you gave far better examples of the mixed messages that m gave than this poor non-anything could ever dream of. And of course the ultimate mind-fuck of it all is that he has perched himself on such a lofty pedestal to enslave those looking to him for guidance. I have cried a lot as I have learned more about cults and how they've sucked so many good souls into fruitless 'service' and mindless 'bliss'. How is your garden growing? I need to start cooking and freezing now, on top of trying to take care of mine! Stonor PS Hope this posts!

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Date: Tues, Aug 01, 2000 at 07:20:11 (GMT) From: SB Email: None To: Stonor Subject: re: mixed messages ... part 3? and FA? Message:

I feel so, so offended by bastardiji, I can't even explain...I came across these papers, notes that a premie made to remember what each video is about (like they vary much LOL) and it reminded me of so much crap he put in my head! EX: Ideas are like pesticides, will kill Knowledge. Time to maharaji comes back as wisdom. Time to the world comes back as frustration. They dance. Others wonder what they're doing, but we don't have time to explain - too busy enjoying. m can tell you things no one else can. (The biggest lies) That's why a Master is needed, so he can fix things whatever his hands touches, that which human beings have spoiled. We accepted slavery as master. Then, even participation becomes magic. A student does what he does to make the master happy. Love, devotion belong to maharaji. (Video Fall In Love 6/97) The most outregous I read today: from the video Geneva Morning Event, PWK only, April 14 1996: We think we know strenght. Inner is real strenght. m is also our strenght. Master has NEVER used threat that bad will happen if you don't practice Knowledge. No rotten vegetables? Oh, but how the premies receive that? When you have heard a thousand times over two or more decades you KNOW THAT YOU SHOULD NOT STOP MEDITATING. Lies to us, ex-premies. To premies those inconsistencies don't matter. Their fanaticism and idolatry toward mahalard blinds them. In 1999 he talked about the grace of the master at a India program, grace as with GOD or kiddiegod? For the premies is all a lila, or more, what he says don't matter much because he wants to brake their concepts to help them be free. How ridiculous, but it works wonders for him. Talked since the seventies about 'the thief' and that ended up being him! He is an idiot! The garden looks great. How is yours? Vegetables too? TC SB

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Date: Tues, Aug 01, 2000 at 14:54:48 (GMT) From: Stonor Email: None To: SB Subject: Yes, fresh organic vegetables, a good idea, no? 1 Message:

Hi SB, That's an unbelievable list! (Are you trying to make me cry first thing in the morning? ;-) His 'truth' is so shockingly distorted! Ideas are like pesticides, (they) will kill Knowledge. Not in my garden and life, not that my ideas are always good! ;-) Time to maharaji comes back as wisdom. Time to the world comes back as frustration. If your premie friend's list is an example of the 'wisdom' to be gained through m, I'm glad I took my chances with believing that All is 'God', and can teach me to be wise if I observ, listen, and work. (part 1, posting problem continues)

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Date: Tues, Aug 01, 2000 at 16:37:34 (GMT) From: SB Email: None To: Stonor Subject: She was paraphrasing Lard Message:

Some are exact quotes. I'm working on a very nice list of stupid quotes of our LARD. ;) I'm reading the next one now. Why are you posting like that?! Poor Stonor :(

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Date: Tues, Aug 01, 2000 at 17:12:09 (GMT) From: Stonor Email: None To: SB Subject: Help!! Any techies!! Posting problem continues!! Message:

Hi SB, All of a sudden, at no forum of the 4 I've tried in the last 24 hours, can I post more than a short paragraph. After a couple of minutes spinning its gears, it says something about network socket not connected, try again. It is trying to make me crazy, but I won't let it. I apologize again. I've spoken to 4 or 5 techies now, and we still can't figure it out. Same problem with both Netscape and Explorer. The last option is to custom de- and re-install both browsers, which Apple tech is willing to talk me through. I'm waiting to hear back from higher technical support from my server first - should be within the next 24 hours. Thank you for your sympathy SB. Yes, Stonor is :-( Hope this posts no problem.

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Date: Tues, Aug 01, 2000 at 15:33:14 (GMT) From: Stonor Email: None To: SB Subject: Yes, fresh organic vegetables, a good idea, no? 2 Message:

They dance. Others wonder what they're doing, but we don't have time to explain - too busy enjoying. Those poor 'spiritual bastards' (m's words for those who have no guru, which is exactly the same, IMO, as the old churchian view that those without 'Christ' as their master are doomed to hell.) And how could they 'explain' anything if m teaches premies not to think, or explain, but only to propagate? m can tell you things no one else can. (The biggest lies) Good one SB!

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Date: Tues, Aug 01, 2000 at 15:40:32 (GMT) From: Stonor Email: None To: SB Subject: Yes, fresh organic vegetables, a good idea, no? 3 Message:

We accepted slavery as master. That's a good way of describing m . . . but that's not what he meant here, I don't think ;-) A student does what he does to make the master happy. Love, devotion belong to maharaji. (Video Fall In Love 6/97) Again I wonder how anyone could accept this idea without believing that m is 'God.' And what about the rest of 'God's' creation? Oh yes, enjoy it, but it's all maya?!!!!

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Date: Tues, Aug 01, 2000 at 15:41:34 (GMT) From: Stonor Email: None To: SB Subject: Yes, fresh organic vegetables, a good idea, no? 4 Message:

We think we know strenght. Inner is real strenght. m is also our strenght. Master has NEVER used threat that bad will happen if you don't practice Knowledge. No rotten vegetables? That certainly lets him and anyone else off the hook for sitting around like uprooted vegetables 'enjoying' life while they rot. (so that there is no misunderstanding, I do not believe that meditation in itself is bad at all, to the contrary, except in the context of 'teachings' like m's (now there's an oxymoron). Thank you for sharing this list with me SB, however disgusting ;-) I'm going to make vegetable soup today. Wish I could invite you to dinner to try it - I'll be thinking of you! Love, Stonor (apologies for last paragraph of part 1 being italicized) i'm sorry it's in two parts - it won't let me post all of it, and I'm hoping it will let me post the second part here) HELP! HELP! HELP!

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Date: Tues, Aug 01, 2000 at 16:50:28 (GMT) From: SB Email: None To: Stonor Subject: Yes, fresh organic vegetables, a good idea, no? 4 Message:

Glad you like to humor about with our LARD's gracious shit. Nothing like it. Is like, if you are going to lie, lie big; that seems to be his favorite motto. Food? Sure. Maybe someday. Take care, love, S

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Date: Mon, Jul 31, 2000 at 06:45:58 (GMT) From: Rob Email: None To: sam Subject: LIKE us exes, who would like to know how the... Message:

It only takes one to wave the red flag:)

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Date: Mon, Jul 31, 2000 at 19:10:26 (GMT) From: Lawrence of Eurobia Email: None To: Rob Subject: Getting the train to stop is another matter (nt) Message:

sdfgdf

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Date: Mon, Jul 31, 2000 at 08:01:57 (GMT) From: Salam Email: None To: Rob Subject: Rob, you have done a lot of work on the church Message:

bussiness. I have not followed exactly all your posts, including that of Jim and Joey, but my impression is that perphaps you should write a draft letter to the IRS and post it so it will be open to suggestions. What do you think? Salam

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Date: Mon, Jul 31, 2000 at 23:12:21 (GMT) From: Rob Email: None To: Salam Subject: Rob, you have done a lot of work on the church Message:

That is a good idea, Salam, however I think for maximum impact it would be better written by someone with a legal background and/or experience of dealing with the IRS. Also, I don't want to pre-empt any 'behind-the-scenes' efforts which might be under way:)

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Date: Tues, Aug 01, 2000 at 01:11:33 (GMT) From: Salam Email: None To: Rob Subject: I understand....nt Message:

nt

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Date: Sat, Jul 29, 2000 at 23:34:59 (GMT) From: Rob Email: None To: Everyone Subject: 'Is this a Church I see before me?' Message:

Taking time out from my personal woes to do a little research. Here's my offering, sorry it's lengthy but worth a look IMHO. http://www.irs.ustreas.gov/prod/bus_info/tax_pro/irm-part/part07/36015a.html#ss2 Handbook 7.8.3 Private Foundations Handbook [emphases my own] [7.8.3] 2.2.4 (03-30-1999) Definition of a 'Church' --Administrative Guidance [7.8.3] 2.2.1 (03-30-1999) Relationship of IRC 170(b)(1)(A)(i) to IRC 501(c)(3)--Religious Purposes Churches are a subset of 501(c)(3) organizations organized and operated for religious purposes. See, e.g., De La Salle Institute v. United States , 195 F.Supp. 891 (N.D. Cal. 1961); Chapman v. Commissioner , 43 T.C. 358, 363 (1967). [7.8.3] 2.2.2 (03-30-1999) Churches are not exempt from the substantive requirements for exemption under IRC 501(c)(3)--an organization's religious beliefs or practices cannot serve as an excuse. Thus, a church's organizing document must comply with the organizational test. [EV's Articles of Incorporation?] [7.8.3] 2.2.4 (03-30-1999) Definition of a 'Church' --Administrative Guidance The current regulations under IRC 170 do not define a 'church.' An organization qualifies as a church only if its principal purpose or function is that of a church. See Rev. Rul. 56-262, 1956-1 C.B. 131. Of course, to determine whether certain purposes or functions are those of a church, one must know what a church is. The Service considers all the facts and circumstances in determining whether an organization is a church, including whether the organization has the following characteristics: a distinct legal existence a recognized creed and form of worship a definite and distinct ecclesiastical government a formal code of doctrine and discipline a distinct religious history a membership not associated with any other church or denomination a complete organization of ordained ministers ministering to their congregations ordained ministers selected after completing prescribed courses of study a literature of its own established places of worship regular congregations regular religious services Sunday schools for religious instruction of the young schools for the preparation of its ministers The above list of 14 church characteristics (first published by the Service in 1978 as a news release, IR-1930) is not exclusive--any other facts and circumstances that may bear upon the organization's claim for church status must also be considered. An organization need not have all of the characteristics (few churches do, and newly-created churches cannot be expected to); thus, no single characteristic is controlling. Some of the characteristics may be given more weight than others in a given case. [7.8.3] 2.2.5 (03-30-1999) Definition of a 'Church' --Judicial Guidelines Court opinions provide most of the guidance on the meaning of 'church.' The courts have generally supported the principle of Rev. Rul. 56-262 that 'the tail cannot be permitted to wag the dog' (as the court put it in De La Salle Institute , 195 F.Supp. at 901). [These following were found NOT to be churches - rob] De La Salle Institute (corporation organized under the auspices of the Roman Catholic Church, whose members were the members of a religious order, and that operated (1) a novitiate that trained men for the order, (2) Catholic schools for youth, (3) homes for the members of the order, and (4) a winery and distillery, in addition to chapels at the schools and novitiate, was not a church) Tennessee Baptist Children's Homes. Inc. v. United States , 604 F.Supp. 210 (M.D.Tenn. 1984), affirmed, 790 F.2d 534 (6th Cir. 1986) (separately-organized child care facility of Tennessee Baptist Convention was not a church--the court noted that an organization is not a church for tax purposes if its own members do not consider it to be a church) Lack of a recognized creed or exclusive membership were deemed significant in Chapman v. Commissioner , 48 T.C. 358 (1967), which held that an organization of dentist missionaries formed to spread the Gospel and improve dental care in foreign countries was not a church, where the organization was not affiliated with any church, drew its members from various Christian denominations, and did not attempt to promote membership in any particular Christian denomination. The court reasoned that Congress used the term 'church' in the sense of a denomination or sect rather than the generic or universal sense. Judge Tannenwald's influential concurring opinion reasoned that the organization was not a church, due not to its failure to ascribe to a particular denomination of Christianity, but rather to its failure to bring people together as the principal means of accomplishing its religious purpose--the dentist missionaries operated largely on an individual basis, although they held some religious services. Courts have frequently applied the 14 criteria in determining whether an organization is a church, the first being American Guidance Foundation, Inc. v. United States , 490 F. Supp. 304 (D.D.C. 1980), affirmed in unpublished opinion (D.C. Cir. 1981), which noted that while some of the 14 criteria are relatively minor, others (e.g., the existence of an established congregation served by an organized ministry, the provision of regular religious services and religious education for the young, and the dissemination of a doctrinal code) are of central importance. The court reasoned that, at a minimum, a church includes a body of believers that assembles regularly to worship and that is reasonably available to the public in its conduct of worship, educational instruction, and promulgation of doctrine. The court also noted that superficially responsive documentation for each of the 14 church characteristics is not sufficient to establish church status. The court held that a 501(c)(3) religious organization composed of a few family members who attended worship services at a relative's apartment and that made no real effort to extend its membership beyond the family was not a church. Universal Bible Church. Inc. v. Commissioner , T.C.M. 1986-170 (organization was not a church where it failed to establish a distinct religious history, a membership beyond the trustees (2-50 people attended services, held in the homes of the trustees), or religious instruction for children, and its primary means for promoting its beliefs was to be through radio, t.v. and other media) First Church of In Theo v. Commissioner , T.C.M. 1989-16 (organization was not a church where its principal activity was publishing religious literature and it had no plans for membership (although it conducted some religious services), no formal creed (other than the Bible and a belief that God dwells in all people), no sacerdotal functions, no membership unassociated with other churches, no regular congregations or services, no established place of worship, no organized ministry for ministering to congregations, and no youth instruction) Spiritual Outreach Society v. Commissioner , 927 F.2d 335 (8th Cir. 1991) (organization that held bimonthly outdoor gospel music events and retreats with people of different religions for purposes of meditation and study was not a church where it had no established congregation of members who claimed the organization as their church, no organization of ministers other than guest ministers from other churches, and no religious education of the young) VIA v. Commissioner , T.C.M. 1994-349 (organization formed to promote the 'wellness' and spiritual growth of its members through use of the latest discoveries in exercise, nutrition, and stress management and that held meetings at the members' houses (which involved group meditation, exchange of information on wellness, monitoring of the members' physical fitness, and designing of individual wellness programs), trained mentors to conduct such activities, published a newsletter sold at grocery stores, sold a nutritional food supplement, and planned to broadcast a wellness news program was held not a church--the court reasoned that the organization did not have any of the 14 church characteristics other than a distinct legal existence and literature of its own, and that its meetings, even if viewed as a form of worship, were incidental to its other activities) The bottom line is, EV would not stand up as a church if properly challenged, and that being the case, would be classified probably as a Private Foundation (Tax Reform Act of 1969) and liable for all sorts of embarrassing restrictions and disclosures. More to follow.

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Date: Mon, Jul 31, 2000 at 18:08:09 (GMT) From: cq Email: None To: Rob Subject: 'The dagger before my hand? - I have thee not ... Message:

... and yet I see thee still' Not related to MacBeth are you, Rob? ;) Thanks a million for sharing this stuff with the rest of us. It'll take me a while to read it all, but in the meantime, I'd like to raise the question of how best to present the request for reviewing EV's status. Are the legal folk who post here the best ones for the job. Or should each and every one of us (who care to) submit their own letters/emails to the IRS? What do you think?

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Date: Tues, Aug 01, 2000 at 00:18:19 (GMT) From: Rob Email: None To: cq Subject: 'Those he commands move only in command, Message:

nothing in Love; Now does he feel his title Hang loose about him, like a giant's robe Upon a dwarfish thief.' Macbeth V,ii,19 IMHO, we needs us a good lawyer or tax professional. A flurry of letters to the IRS could be mistakenly viewed as a harassment campaign, for which there are restricting provisions made in the code. We are simply of a common mind that this so-called 'church' is nothing of the kind, and is merely trying to avoid exposure of its dubious financial affairs. I hope someone is collating all this information (JM, maybe?) as I am pressing on and delving further. My next area of interest is the implication of EV's relationship with all its 'approximately 50 independent Elan Vitals in different countries around the world' (sic; EV website Press Kit). You may have noted that its Affiliation Code was listed as '3 - Independent - This code is used if the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations)'.. Well I'm sure there are all kinds of possibilities for 'creative accounting' given their admitted international relationships. You know, we may make '60 Minutes' after all!!

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Date: Wed, Aug 02, 2000 at 18:13:49 (GMT) From: cq Email: None To: Rob Subject: all our yesterdays have lighted fools ... Message:

Just LOVED doing MacB as a kid. Indulge me while I cobble together some lines from a real master:   ... plead like angels, trumpet-tongued, against The deep damnation of his taking-off; And pity, like a naked new-born babe, Striding the blast, or heaven's cherubim, horsed Upon the sightless couriers of the air, Shall blow the horrid deed in every eye, That tears shall drown the wind.   We have scotch'd the snake, not kill'd it.   Lay on, Macduff, And damn'd be him that first cries, 'Hold, enough!' When the battle 's lost and won ...   Fair is foul, and foul is fair ... The earth hath bubbles as the water has, And these are of them   The insane root That takes the reason prisoner.   Yet do I fear thy nature; It is too full o' the milk of human kindness.   To beguile the time, Look like the time; bear welcome in your eye, Your hand, your tongue: look like the innocent flower, But be the serpent under 't.   this blow Might be the be-all and the end-all here,   I have bought Golden opinions from all sorts of people.   Letting 'I dare not' wait upon 'I would,' Like the poor cat i' the adage. (the adage in question being: 'The cat would eat fish, but would not wet her paw')   Bloody instructions, which being taught, return To plague the inventor   There 's husbandry in heaven; Their candles are all out.   'T is the eye of childhood That fears a painted devil.   Who can be wise, amazed, temperate and furious, Loyal and neutral, in a moment? There 's daggers in men's smiles.   Mur: We are men, my liege. Mac: Ay, in the catalogue ye go for men.   I am one, my liege, Whom the vile blows and buffets of the world Have so incensed that I am reckless what I do to spite the world.   Be innocent of the knowledge, dearest chuck, Till thou applaud the deed.   By the pricking of my thumbs, Something wicked this way comes. Open, locks, Whoever knocks!   But now I am cabin'd, cribb'd, confined, bound in To saucy doubts and fears.   How now, you secret, black, and midnight hags!   Hence, horrible shadow! Unreal mockery, hence!   Stand not upon the order of your going, But go at once.   Returning were as tedious as go o'er.   Angels are bright still, though the brightest fell. Pour the sweet milk of concord into hell, Uproar the universal peace, confound All unity on earth.   Stands Scotland where it did?   Fie, my lord, fie! a soldier, and afeard?   All the perfumes of Arabia will not sweeten this little hand.   she is troubled with thick-coming fancies, That keep her from her rest. Macb. Cure her of that. Canst thou not minister to a mind diseas'd, Pluck from the memory a rooted sorrow, Raze out the written troubles of the brain, And with some sweet oblivious antidote Cleanse the stuff'd bosom of that perilous stuff Which weighs upon the heart? Doct. Therein the patient Must minister to himself. Macb. Throw physic to the dogs: I 'll none of it   To-morrow, and to-morrow, and to-morrow, Creeps in this petty pace from day to day To the last syllable of recorded time, And all our yesterdays have lighted fools The way to dusty death. Out, out, brief candle! Life 's but a walking shadow, a poor player That struts and frets his hour upon the stage And then is heard no more: it is a tale Told by an idiot, full of sound and fury, Signifying nothing. I gin to be aweary of the sun.   And be these juggling fiends no more believ'd, That palter with us in a double sense: That keep the word of promise to our ear And break it to our hope.   Live to be the show and gaze o' the time. Nothing in his life Became him like the leaving it; he died As one that had been studied in his death To throw away the dearest thing he owed, As 't were a careless trifle. ................................................

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Date: Sun, Jul 30, 2000 at 01:36:03 (GMT) From: Rob Email: None To: Rob Subject: 'Our purpose is to help Maharaji in his work' - EV Message:

http://www.irs.ustreas.gov/prod/bus_info/tax_pro/irm-part/part07/36070a.html#ss47 [7.8.2] 3.6.2 (02-23-1999) Compliance with Statutory Requirements Any religious organization, including a church, must satisfy the statutory requirements to be exempt under IRC 501(c)(3). As explained by the court in Christian Echos National Ministry. Inc. v. United States , 470 F.2d 849 (10th Cir. 1972), cert . den ., 414 U.S. 864 (1973) Exemption from state or local taxation is neither conclusive nor relevant to the determination whether an organization is operated exclusively for religious purposes under federal tax law. Universal Life Church v. U.S. , 721 USTC 9467 (E.D. Cal. 1972). [7.8.2] 3.4.2 (02-23-1999) Public v. Private Purposes Reg. 1.501(c)(3)-1(d)(l)(ii) provide that to meet the operational test, an organization must be engaged in activities furthering 'public' purposes rather than private interests. It must not be operated for the benefit of designated individuals or the persons who created it. [Could it be argued that helping to fulfil M's. 'purpose' in spreading K. to the world is a 'private' rather than 'public' interest? Hmm.] Numerous court cases have held that, in situations similar to that described in Rev. Rul. 81-94, an organization that serves the private interests of a designated individual rather than a public interest does not qualify for exemption under IRC 501(c)(3). See , for example, Basic Bible Church v. Commissioner , 74 T.C. 846 (1980); Church of the Transfiguring Spirit, Inc. v. Commissioner , 76 T.C. 1 (1981); People of God Community v. Commissioner , 75 T.C. 127 (1980); The Southern Church of Universal Brotherhood Assembled, Inc. v. Commissioner , 74 T.C. 1223 (1980); Bubbling Well Church of Universal Love v. Commissioner , 74 T.C. 531 (1980); and Unitary Mission Church of Long Island v. Commissioner , 74 T.C. 507 (1980); aff'd , 647 F. 2d 163 (2d Cir. 1981). [Next: did EV include ashrams as part of its 'charitable status'?]   In Beth-El Ministries. Inc. v. United States , 79-2 USTC S9412, an organization whose members donated all their possessions and, if employed outside the organization, their salaries, to the organization, and which provided its members benefits in the form of food, clothing, shelter, medical care, recreational facilities, and educational services, was held not to be exempt as a religious organization. The court concluded that private benefits inured to the organization's members because the organization paid their living expenses. If anyone has any questions or concerns so far, here is where to send them: http://ftp.fedworld.gov/pub/irs-soi/eobk99.doc EXEMPT ORGANIZATION INFORMATION AVAILABLE THROUGH THE STATISTICS OF INCOME(SOI) 'TAX STATS' INTERNET WEB SITE INTRODUCTION This document provides information to organizations and individuals who desire information on exempt organizations from the Internal Revenue Service's Business Master File (BMF) through the SOI 'Tax Stats' Internet Web Site. If you have any questions about the tax exempt organizations, the data fields, or the contents of the file, please contact Betty Crawford, Fields Systems Branch, OP:E:FS, at (202) 622-8001. More to come.

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Date: Sun, Jul 30, 2000 at 02:39:54 (GMT) From: G Email: None To: Rob Subject: or do I see an Educational Organization? Message:

Elan Vital listed '059' (Other school related activities) as their first activity code in their application to the IRS for exempt status. The second one was '001' (Church, synagogue, etc). Now consider the following from Handbook 7.8.3 - Private Foundations Handbook [emphases mine] [7.8.3] 2.3  (03-30-1999) IRC 170 (b)(1)(A)(ii) Exclusion--Educational Organizations Educational organizations described in IRC 170(b)(1)(A)(ii) and Reg. 1.170A-9(b)(1), such as primary schools and universities, are excluded from private foundation status under IRC 509(a)(1). 170(b)(1)(A)(ii) organizations are commonly known as 'schools.' A 170(b)(1)(A)(ii) organization must: present formal instruction as its primary function, normally maintain a regular faculty and curriculum, and normally have a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on No, I don't think Elan Vital makes the grade.

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Date: Sun, Jul 30, 2000 at 05:06:49 (GMT) From: Rob Email: None To: G Subject: or do I see an Educational Organization? Message:

Actually G that's almost irrelevant, as the important field is the 'Foundation Code', in which it is listed as '10 - Church' See my later post on this.

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Date: Sun, Jul 30, 2000 at 16:29:38 (GMT) From: G Email: None To: Rob Subject: True Message:

That's true, but might as well cover all the bases.

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Date: Sun, Jul 30, 2000 at 02:57:01 (GMT) From: Rob Email: None To: G Subject: One big happy family Message:

There are more discrepancies in the listings: AFFILIATION CODE Affiliation Code defines the organizational grouping 3 Independent - This code is used if the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). Oh but look at their own website:- Elan Vital, incorporated in 1971 in the US, is a charitable organization that sponsors events and conferences throughout the US at which Maharaji is invited to speak. Elan Vital cooperates with organizations which have similar objectives in more than 45 countries around the world. A number of organizations around the world with objectives similar to Elan Vital are developing their own websites. We will provide links to these sites as they go online. http://www.elanvital.org.uk Elan Vital UK http://www.elanvital.org.za/ Foundation Elan Vital South Africa http://www.primeacademy.com.my/ Prime Academy Malasia Berhad http://www.elanvital.com.au/ Elan Vital Australia http://www.elanvital.ie/Home.asp Elan Vital in Ireland http://www.elanvital.it/ Elan Vital Italia http://www.fundacionelanvital.es/ Fundacion Elan Vital http://www.elanvital.ca/ Elan Vital Canada http://www.elanvital.org.ar/ Elan Vital Argentina http://www.elanvital.edu.uy/ Elan Vital Uruguay http://www.elanvital.org.ve/ Elan Vital Venezuala Time to review their status? Anyone feel like dropping the dime? Jim, you speak the legal lingo, any thoughts?

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Date: Sun, Jul 30, 2000 at 03:24:59 (GMT) From: G Email: None To: Rob Subject: A question, notes Message:

Question: Are there additional requirements for: 1. A Classification Code of 1 (Charitable Organization) 2. A Deductibility Code of 1 (Contributions are deductible) Notes: Activity code '059' ('Other school related activities') is classified under 'Schools, Colleges and Related Activities' District of Jurisdiction code of '95' means that the IRS District Office having jurisdiction is Los Angeles CA. See http://ftp.fedworld.gov/pub/irs-soi/eobk99.txt for a description of the file, its layout, and the codes. BTW, the file eo_ca.exe, from which the info was extracted, is a HUGE compressed file. When uncompressed (about 34 megbytes), it requires adequate software to view it. I used Quick View Plus, searched on 'ELAN VITAL', and used the layout description in eobk99.txt to interpret it.

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Date: Sun, Jul 30, 2000 at 03:34:06 (GMT) From: G Email: None To: all Subject: Does EV comply with its exemption??? Message:

A further note regarding EV's tax-exempt status: From eobk99.txt: (emphasis mine) 'The records are extracted from the BMF where exemption data has been accumulated from the inception of the tax exempt statutes. Determination letters are issued to organizations upon the granting of an exemption, and are not routinely re-issued. These letters are considered valid throughout the life of the organization, as long as the organization complies with the provisions of its exemption.'

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Date: Sun, Jul 30, 2000 at 05:04:23 (GMT) From: Rob Email: None To: G Subject: Does EV comply with its exemption??? Message:

To me it seems pretty clear that it doesn't and never did, but I guess that would have to be determined by the IRS EO Inspectors, should this ever be presented to them. The key issue is that they ought IMO to be designated a Private Foundation at the very least, which brings with it extensive requirements for disclosure and revenue filing. They claim to be a Church in the BM field titled 'Foundation Code (10)', but if you read the examples in my first post, some organizations which would appear to the layman to definately be churches, were ruled against by the IRS. This leads to another section I read: 7.8.2] 3.6.3 (02-23-1999) Burden of Proof As noted by the court in Church of Spiritual Technology v. United States , 26 Cl. Ct. 713 (1992), which upheld denial of an organization's application for recognition of exemption, in demonstrating their entitlement to exemption, churches and other religious organizations are subject to the same burden of proof requirements as other organizations. The court in Church of Spiritual Technology cited a long line of authority holding that the applicant bears the burden of showing it is entitled to exemption. In Harding Hospital, Inc. v. United States , 505 F.2d 1068, 1071 (6th Cir. 1974), the court stated that '[i]ncome tax exemption must be strictly construed, with any doubts to be resolved in favor of the taxing entity. Consequently, determinations of the Commissioner are presumed correct.' Similarly, the court cited Welch v. Helvering , 190 U.S. 111, 115 (1933), and modern cases following its stricture that '[P]laintiff thus bears the burden of proving its entitlement to an exemption.'See also , Bubbling Well Church of Universal Love, Inc. v. Commissioner , 670 F.2d 104, 106 (9th Cir. 1981); Freedom Church of Revelation v. United States , 588 F. Supp. 693, 696 (D.D.C. 1984). [don't ya love that name 'Bubbling Well Church of Universal Love':)] The questions are: Did Elan Vital qualify for exemption status when filed in 1971, and specifically was it justified in claiming Foundation Code 10 (Church) status, thus obviating the need to file Form 990's and excluding it from Private Foundation status? If so, what paperwork was submitted and how accurate was it? (cf) Are there sufficient grounds to warrant the IRS reviewing EV's status at this time? (Remember, burden of proof is on them (EV), also read the stuff on Deliquency in the same manual) If their exemption were revoked, would they be liable for back taxes and penalties dating to the time of original filing, or a later year in which a change in the law rendered their status invalid? Stick that in your FAQ's and smoke 'em! Re: Their original filing: [7.8.2] 49.3 (02-23-1999) Publicity of Information Required From Certain Exempt Organizations and Certain Trusts IRC 6104 governs the public disclosure by the IRS of most of the information required from exempt organizations including: exemption applications, any papers submitted in support of an exemption application, any letter or other document issued by the Service with respect to an application for recognition of exemption, and annual information returns. IRC 6104(a)(1) makes available to the public upon request the approved exemption application, supporting documents, and Service letters or documents issued with respect to the approved application, of any organization recognized as exempt under IRC 501(c) or (d). This information is available for any taxable year the organization is or was recognized as exempt beginning after October 31, 1976. Prior to that date, the effective date of 90 Stat. 1667 amending IRC 6104(a)(1)(A), only approved exemption applications and supporting documents were available for public inspection. In light of the general availability of approved applications and supporting documents, IRC 6104(a)(1) also empowers the Service to disclose the subsection and paragraph of IRC 501 under which an organization has been determined to qualify for exemption, and to state whether an organization is currently recognized as exempt. IRC 6104(a) information may be released only after an organization's exemption application has been approved and it is available for public inspection. For a discussion of how this IRC 6104(a) information is disclosed, see Disclosure of Official Information Handbook, IRM 1.3. 7.10.1.3.1 (04/01/99) Public Inspection of EO Documents When a taxpayer requests copies of or asks to inspect exempt organization documents, EO specialists may assist them in preparing Form 4506-A, Request for Public Inspection Copy of Exempt Organization Document, and in forwarding these forms to the Ogden Service Center. Sorry to take up all this space, but I think this is important information.

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Date: Sun, Jul 30, 2000 at 05:43:16 (GMT) From: SB Email: None To: Rob Subject: Very important Rob, thanks! (nt) Message:

nt

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Date: Sun, Jul 30, 2000 at 06:08:15 (GMT) From: G Email: None To: SB Subject: Publicity of Exempt Organizations' Information Message:

Here are links to (on the IRS web site): Part 7 Employee Plans and Exempt Organizations Publicity of Exempt Organizations' Information Form 4506A Request for Public Inspection Copy of Exempt Organization Document. (This requires Adobe Acrobat Reader or other software such as a browser plug-in that can read a PDF file.)

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