P.O. BOX 2508
                                        Employer Identification Number:
Date:                                       38-2998091
        JUL 13 1998                     DLN:
                                        Contact Person:
C/O JAN WOLTER                          Contact Telephone Number:
406 WEST LIBERTY                            (513) 241-5199
ANN ARBOR, MI 48103-4343                Accounting Period Ending
                                            DECEMBER 31
                                        Form 990 Required:
                                        Addendum Applies:

Dear Applicant:

   Based on information supplied, and assuming your operations will be as
stated in your application for recognition of exemption, we have determined
you are exempt from federal income tax under sections 501(a) of the Internal
Revenue Code as an organization described in section 501(c)(3).

   We have further determined that you are not a private foundation within
the meaning of section 509(a) of the Code, because you are an organization
described in sections 509(a)(1) and 170(b)(1)(A)(vi).

   If your sources of support, or your purposes, character, or method of
operation change, please let us know so we can consider the effect of
the change on your exempt status and foundation status.  In the case of
an amendment to your organizational document or bylaws, please send
us a copy of the amended document or bylaws.  Also, you should inform
us of all changes in your name or address.

   As of January 1, 1984, you are liable for taxes under the Federal
Insurance Contributions Act (social security taxes) on remuneration of
$100 or more you pay to each of your employees during a calender year.
You are not liable for the tax imposed under the Federal Unemployment Act

   Since you are not a private foundation, you are not subject to
the excise taxes under Chapter 42 of the Code.  However, if you are
involved in an excess benefit transaction, that transaction might be
subject to the excise taxes of section 4958.  Additionally, you are
not automatically exempt from other federal excise taxes.  If you have
any questions about excise, employment, or other federal taxes, please
contact your key district office.

   Grantors and contributors may rely on this determination unless the
Internal Revenue Service publishes a notice to the contrary.  However,
if you lose your section 509(a)(1) status, a grantor or contributor
may not rely on this dtermination if he or she was in part responsible
for, or was aware of, the act or failure to act, or the substantial or
material change on the part of the organization that resulted in your
loss of such status, or if he or she acquired knowledge that the Internal
Revenue Service had given notice that you would no longer be classified
as a section 509(a)(1) organization.

   Donors may deduct contributions to you as provided in section 170
of the Code.  Bequests, legacies, devises, transfers, or gifts to you
or for your use are deductable for federal estate and gift tax purposes
if they meet the applicable provisions of Code sections 2055, 2106 and

   Contribution deductions are allowable to donors only the the extent
that their contributions are gifts, with no consideration received.
Ticket purchases and similar payments in conjunction with fundraising
events may not necessarily qualify as deductable contributions, depending
on the circumstances.  See Revenue Ruling 67-246, published in Cumulative
Bulletin 1967-2, on page 104, which sets forth guidelines regarding
the deductibility, as charitable contributions, of payments made
by taxpayers for admission to or other participation in fundraising
activities for charity.

   In the head of this letter we have indicated whether you must file Form
990, Return of Organization Exempt From Income Tax.  If Yes is indicated,
you are required to file Form 990 only if your gross receipts each year
are normally more than $25,000.  However, if you receive a Form 990
package in the mail, please file the return even if you do not exceed
the gross receipts test.  If you are required to file, simply attach
the label provided, check the box in the heading to indicate that your
annual gross receipts are normally $25,000 or less, and sign the return.

   If a return is required, it must be filed by the 15th day of the fifth
month after the end of your annual accounting period.  A penalty of
$20 a day is charged when a return is filed late, unless there is a
reasonable cause for the delay.  However, the maximum penalty charged
cannot exceed $10,000 or 5 percent of your gross receipts for the year,
whichever is less.  For organizations with gross receipts exceeding
$1,000,000 in any year, the penalty is $100 per day per return, unless
there is a reasonable cause for the delay.  The maximum penalty for an
organization with gross receipts exceeding $1,000,000 shall not exceed
$50,000.  This penalty may also be charged if a return is not complete,
so be sure your return is complete when you file it.

   You are required to make your annual return available for public
inspection for three days after the return is due.  You are also required
to make available a copy of your exemption application, any supporting
documents, and this exemption letter.  Failure to make these documents
available for public inspection may subject you to a penalty of $20
per day for each day there is a failure to comply (up to a maximum of
$10,000 in the case of an annual return).

   You are not required to file federal income tax returns unless you are
subject to the tax on unrelated business income under sections 511 of
the Code.  If you are subject to this tax, you must file an income tax
return on Form 990-T, Exempt Organization Business Income Tax Return.
In this letter we are not determining whether any of your present or
proposed activities are unrelated trade or business as defined in
section 513 of the Code.

   You need an employer identification number even if you have no
employees.  If an employer identification number was not entered on your
application, a number will be assigned to you and you will be advised of
it.  Please use that number on all returns you file and in all
correspondence with the Internal Revenue Service.

   This determination is based on evidence that your funds are dedicated
to the purposes listed in section 501(c)3 of the Code.  To assure your
continued exemption, you shoud keep records to show that funds are
expended only for those purposes.  If you distribute funds to other
organizations, your records should show whether they are exempt under
section 501(c)(3).  In cases where the recipient organization is not
exempt under section 501(c)(3), there should be evidence that the funds
will remain dedicated to the required purposes and that they will be
used for those purposes by the recipient.

   If distributions are made to individuals, case histories regarding the
recipients should be kept showing names, addresses, purposes of awards,
manner of selection, relationship (if any) to members, officers,
trustees or donors of funds to you, so that any and all distributions
made to individuals can be substantiated upon request by the Internal
Revenue Service.  (Revenue Ruling 56-304, C.B. 1956-2, page 306.)

   If we have indicated in the heading of this letter that an addendum
applies, the enclosed addendum is an integral part of this letter.

   Because this letter could help you resolve any questions about
your exempt status and foundation status, you should keep it in your
permanent records.

   If you have any questions, please contact the person whose name and
telephone number are shown in the heading of this letter.

                                 Sincerely yours,

                                        <Glen E. Henderson>

                                  District Director

                                                Letter 947 (DO/CG)