Larry D. Bowen Family Found. - Page 4




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                    (a) Direct donations from the general                             
                         public at large,                                             
                    (b) Larger sums from various fund                                 
                         raising activities,                                          
                    (c) A possible "thrift store" type                                
                         operation, and                                               
                    (d) Donations of property (both                                   
                         personal and real) which can be                              
                         turned into cash, and                                        
                    (e) Various others as may be                                      
                         recommended and implemented by the                           
                         organization.                                                
               On June 14, 1994, the Commissioner mailed petitioner a                 
          letter seeking clarification of the information that it had                 
          provided him on and with the Application.  The letter was                   
          specific as to the information that the Commissioner needed to              
          rule on petitioner's requested exempt status and listed the name            
          and phone number of a person at the Internal Revenue Service to             
          contact with any questions.  The letter stated:  "We can only               
          recognize you as exempt in advance of operations if you are able            
          to describe your proposed operations in sufficient detail to                
          enable us to determine that you will be organized and operated in           
          accordance with section 501(c)(3) of the Code."                             
               On July 6, 1994, petitioner mailed the Commissioner a                  
          response to his letter.  The response was vague as to answers to            
          the questions set forth in the Commissioner's letter and did not            
          explain in detail petitioner's proposed activities or operation.            






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