I.R.S. 501C-3

501(c)(3) Tax Exempt Status for Community Service
Advance Ruling 4/21/97

INTERNAL REVENUE SERVICE DISTRICT DIRECTOR P. O. BOX 2508 CINCINNATI, OH 45201 Date: APR 21 1997 WHEREVER GOD WILLS C/O WILLIAM K. BLICKLEY 1312 DUNHAM SE GRAND RAPIDS, MI 49506	DEPARTMENT OF THE TREASURY
	Employer Identification Number: 38-3317256 DLN: 1705334021006 Contact Person: D. A. DOWNING Contact Telephone Number: (513) 684 – 3957 Accounting Period Ending: December 31 Foundation Status Classification: 509 (a) (1) Advance Ruling Period Begins: October 4, 1996 Advance Ruling Period Ends: December 31, 2000 Addendum Applies: No

Dear Applicant,
          Based on information you supplied, and assuming your operations will be as started in your application for recognition of exemption, we have determined you are exempt for recognition of exemption, we have determined you are exempt from federal income tax under section 501 (a) of the Internal Revenue Code as an organization described in sections 501 (c) (3) .
          Because you are a newly created organization, we are not now making a final determination of your foundation status under section 509 (a) of the code.
However, we have determined that you can reasonably expect to be a publicly supported organization described in sections 509 (a) (1) and 170 (b) (1) (A) (vi).
          Accordingly, during an advance ruling period you will be treated as a publicly supported organization, and not as a private foundation. This advance ruling period begins and ends on the dates shown above.

501(c)(3) Tax Exempt Status for Community Service
Determination Ruling

INTERNAL REVENUE SERVICE DISTRICT DIRECTOR P. O. BOX 2508 CINCINNATI, OH 45201 Date: FEB 21, 2001 WHEREVER GOD WILLS C/O WILLIAM K. BLICKLEY 1312 DUNHAM SE GRAND RAPIDS, MI 49506	DEPARTMENT OF THE TREASURY
	Employer Identification Number: 38-3317256 DLN: 17053034727031 Contact Person: JOHN JENNEWEIN Contact Telephone Number: (877) 829 – 5500 Our Letter Dated: February 1997 Addendum Applies: No

Dear Applicant:
          This modifies our letter of the above date in which we stated that you would be treated as an organization that is not a private foundation until the expiration of your advance ruling period.
           Your exempt status under section 501 (a) of the Internal Revenue Code as an organization described in section 501 (c)(3) is still in effect. Based on the information you submitted, we have determined that you are not a private foundation within the meaning of section 509 (a) of the Code because you are an organization of the type described in section 509 (a) (1) and 170 (b)(1)(A) (vi).