Federal Identification Number:
41-2091901
Internal Revenue Code
Section 501 ( c ) (4)
Under section 6113, any fund
raising solicitations made must include an express statement (in a conspicuous
& easily recognizable format) that contributions or gifts to PCMS are not
deductible as charitable contributions for Federal income tax. This provision
does not apply, however, if our annual gross receipts are normally $100,000 or
less, or if our solicitations are made to no more than ten (10) persons during a
calendar year. A sponsor may deduct billboard advertising expenses displayed at
the drag strip
