The DuPage County Amateur Radio Emergency Service, Inc. (ARES) received exemption from the Internal Revenue Service from Federal income tax under Section 501 (c) (3) of the Internal Revenue Code. The Internal Revenue Service also designated the team as a public charity under Section 170 (b) (1) (A) (vi). The official notification correspondence appears below:
The Internal Revenue Service's Publication 1771, entitled "Charitable Contributions: Substantiation and Disclosure Requirements," provides relative guidance regarding charitable contributions made to the DuPage County Amateur Radio Emergency Service. It is provided below for your careful review and consideration.