INTERNAL REVENUE SERVICE
DEPARTMENT OF THE TREASURY
P. O. BOX 2508
CINCINNATI, OR 45201

Date: AUG 20, 2OO4

Employer Identification Number: 95-4754758
DLN: 17053157718014
PERFORMING ARTS FOR CHILDREN INC.
C/O SHEILA MACKENZIE LANE
PO BOX 3161
SANTA MONICA, CA 90408-3161


Contact Person: JEFFERY L GREENE 10# 31328
Contact Telephone Number: (877) 829-5500

Public Charity Status: 509(a) (2)


Dear Applicant:
Our letter dated February 2000, stated you would be exempt from Federal income tax under section 501 (c) (3) of the Internal Revenue Code, and you would be treated as a public charity, rather than as a private foundation, during an advance ruling period.

Based on the information you submitted, you are classified as a public charity under the Code section listed in the heading of this letter. Since your exempt status was not under consideration, you continue to be classified as an organization exempt from Federal income tax under section 501 (c) (3) of the Code.

Publication 557, Tax-Exempt Status for Your Organization, provides detailed information about your rights and responsibilities as an exempt organization. You may request a copy by calling the toll-free number for forms, (800) 829-3676. Information is also available on our Internet Web Site at www.irs.gov.

If you have general questions about exempt organizations, please call our toll-free number shown in the heading between 8:00 a.m. - 6:30 p.m. Eastern time.

Please keep this letter in your permanent records.

                                                 Sincerely yours,
                                                

Letter 1050 (DO/CG)