This is an excerpt from the determination letter that CPDL received from the U.S. Internal Revenue Service (IRS). The determination letter is dated September 28, 2012, and the effective date of exemption stated in the letter is May 26, 2010 (retroactive).
We are pleased to inform you that upon review of your application for tax exempt status we have determined that you are exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code. Contributions to you are tax deductible under section 170 of the Code. You are also qualified to receive tax-deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code.