IRS Non-Profit Approval

Department of the Treasury

Internal Revenue Service

Tax Exempt and Government Entities I R S

P O. . B o x 2 5 0 8

Cincinnati, OH 45201

LIVING TREASURES FOUNDATION

6904 ROWAN RD

LEEDS, AL 35094

Date: 02/23/2022

Employer DI number: 85-0711855

Person to contact:

Name: Customer Service ID number: 31954 Telephone: 877-829-5500

Accounting period ending: December 31

Public charity status: 170(b)(1)(A)(vi)

Form 990 /990-EZ / 990-N required: Yes

Effective date of exemption:

April 20, 2020 Contribution deductibility:

Yes

Addendum applies:

No DLN:

26053421001382

Dear Applicant:

We're pleased to tell you we determined you're exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c)(3). Donors can deduct contributions they make to you under IRC Section 170. You're also qualified to receive tax-deductible bequests, devises, transfers, or gifts under Section 2055, 2106, or 2522. This letter could help resolve questions on your exempt status. Please keep it for your records.

Organizations exempt under IRC Section 501(c)(3) are further classified as either public charities or private foundations. We determined you're a public charity under the IRC section listed at the top of this letter.

If we indicated at the top of this letter that you're required to file Form 990 / 990-EZ / 990-N, our records show you're required to file an annual information return (Form 990 or Form 990-EZ) or electronic notice (Form 990-N, the e-Postcard). If you don't file a required return or notice for three consecutive years, your exempt status will be automatically revoked.

If we indicated at the top of this letter that an addendum applies, the enclosed addendum is an integral part of this letter.

For important information about your responsibilities as a tax-exempt organization, go to www.irs.gov/charities. Enter "4221-PC" in the search bar to view Publication 4221-PCCompliance Guide for 501(c)(3) Public Charities, which describes your recordkeeping, reporting, and disclosure requirements.

Sincerely,

Stephen A. Martin

Director, Exempt Organizations

Rulings and Agreements

Letter 947 (Rev. 2-2020) Catalog Number 35152P

Living Treasures

Foundation

Contact

Leeds AL, 35094

2056131159

doug@livingtreasures.org



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