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I 023

Appiication for Recognitioii of LxeiilptiOit

iinder Section 501(cX3) of the lnternal Revenue Code

oMB NO r545-0056
rrv(c.,r cAc,,rpr rLoluo,r

(Rev June 2006)

Depaflrneni ct the Treasury lrrielnai Revelrue Serviic

apnroved this application vtll be open

t9t puuila ulSPeLrutt.

Use itte instruciions io coinplete iiiis ap;tiication and for a definitioo of a!! hr,!c! iterr:. Fr'r;iirliil,rr,il l',olr,, ,_7ll iRS E.v:.rrli Organizations CLtstomer Account Services toll-free al 1-877-829-5500. Visit our website at www.irs.gov for forms and
pubiicatioi-rs. if ii,e i;qi.iii'ed ii-rfor iiration ai-rLi dociji-reiiis ar'e nut sui-,i-riiiied with paymeni of the appropriate userfee, the appiicaiion may be retr:rret :l ;.,:,-: Attach adclitinnal qhcels ln lhiq anniicatiOn if )rOu neec! mqre Space tO answer fully. Put VOUr name and EIN on each sheet ancJ identify each answer by Part and line number. Complete Parts I - Xl of Form 1023 and submlt only those Schedules (A through H) ihat appiy tc yo;.

ldentification of Applicant

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l-uliname of organrzatron lexactiy as rt appears in your organizing document) LtFE MtNtSTRtES

I Z Co Name (if apolicable)

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Ma!ling acldress (Number and street) (see instructions)

Employer ldentification Number (ElN)

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5 Month the annual accounting

period ends (01

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Are you represented by an ar-rthorizer! r:pre:e^t:t:'.,:, :,-:ch :: :- :tt::::),a: l::?,-t:ti:1? lf "y::,,' provide the aLtthorized representative's name, and the name and address of the authorized rEp,cosrriai,vc's irrrrl. ir'ruii.:r.ic a,Jur r-rpiEia,j Foit-rr 2646, Fotryerof Aitofiey a '!d Decietalioti ci RepreSenfaliye. i,,!th),?,.:r?f.lr;i.+iani{',,^,,,'.,:'_,!dlil::,-,:l:::-:':^t::t:'....:1t.,.1._.::::-:::li:::...:
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Ornanizalinn'q rrrpheilo' Organization's email: (optional)

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Date incorporated lf a corporation, or forn:ed, !f othe: ther Were you formed under the laws of a foreign country? lf "Yes," state the country.

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For Paperwork Reduction Act Notice, see page 24 ol the instructions.

(HTA)

023 (Rev 6.2000)

Exh. D-1

Forn] '1023 (Rev. 6-2006)

anizational Structure
Y^ou

must be a corporation (including a limited liability company), an unincorporated association, or a trust to be tax exempt ' (see instructions.) 90 Nor file this form unless you can cheCk "yes,, on iines 1, 2, g, or 4. 1 Are ycu a co:'pcration? lf "Yes," attach a copy of your articles of incorporation showing certification E yes ENo of filing with the appropriate state agency. lnclude copies of any amendments to your irticfe" anO be sure they also show state filing certification.

Are you a limited liability company (LLC)? lf "Yes," attach a copy of your ariicles of organization showing certification of filing with the appropriate state agency. Also, if yoJ adopted an operatinjagrecnrcni, attactr -ertitication. 1copy. lnclude copies of any.amendments to your arlicles and be sure they show state"filing Refer to ihe instructions for iircumstances when an LLC should not rire its 6wn ex"*pti"; a"ppli;;ffi'

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Are ygu 1n unincorporated association? lf "Yes," attach a copy of your articles of association, constitution, or other similar organizing document that is dated ind includes at least t*o .ign"trr".. lnclude signed and dated copies of any amendments,
Are you a trust? lf "Yes," attach a signed and dated copy of your trust agreement. lnclude signed and dated copies of any amendments. Have you been funded? lf "No," explain horv you are formed without anything of value placed in trust.

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Have you adopted bylaws? lf "Yes," attach a cu!'rent copy showing date of adoption. lf ,,No,,' explain how your officers. directors. or trustees are selected.

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The folk:wing questions are designed to ensure that when you lile this application, your organizing document contains the required provisions to meet the organizational iest under section 501(c)(3) Unless you can check the boxes in"both liies r ino z your organizing document does not meet the organizational test. Do tiCT iile ti'ris appii;aiioa iiniii yoii i-'ave amerided your organizing ao"rioent. Srirnii yow original and amended organizing documenis (showing state filing certification il you are a corporation or an Ll61 with yo;,-ailii;;ild;

Section 501.(c)(3) requires.that yourorganizing docliment state your exe:rpt purpose(s), such as cha:.it:bl:, religious, educational, and/or scientifiCpurposes. check the bo-x to confirm ihiiv"ri &gi"iiing documeni r::sls this :':qul:'::lcnt., Dcscribe specifically where your organizing documeni m'eets this requiiement. such as a reference to a particula.r article or section in yolr organiziig doclment. neter to ifrl-in;ffiil";; f";;;;; purpose ianguage. Location of Purpose Clause (page, erticle, and paragraph):

2b lf you checked the box on line 2a, specify the location of your dissolution clause (page, Article, and paragr.:ph). Do not complete line 2c if you checked box 2a. 2c See the instructions for information about the operation of state lal in your particular staie. Check this box if _ Iou rely on operation of state law for your dissoluticn prcvision anC ir':dicatc'thc staie:

2a Section 501(c)(3) requireslhat upon dissolution of your organization,.your remarning assets must be used exclusively for e_xempt purposes. such as charitable, relgious, educat'ional, andTor scientific pu":.pcocc. chcclftlc scx o;.: linc la to confirm that.your organizing document meets this requirement by express provision'forthe distribution of assets upon i:^^^t,r+i^h l{ r,a,, ;U;i ,^t,, i.-;;i;.uLu;qyy !,^,,, r:^^^t,,+i t^.r, {^, ^;: ^r^+^ ,ui pfOViSiOn, ij'ssuiuiion dO nOt CheCk the bOX On line 2a and gO tO line 2i. -.--J.:..r;;. r':iij ,iiijr

N+r:a*ir,ra n331rip!!3n of

your Activities

Using an attachment, describe your past, present, and planned activitres in a narrative. lf you believe that you have already provided sorne of this.information in response to other parts of this application, you may summarize that information here and refer.to the ifelific [irts ot tne {^r r, ,]^+.i1. h^., i..iiuo ^-^l;^.+;^n :u; ::;;u:ri;l'J 'hh^+in^ rridri5. V^,, ;uu ii;uy ^t^^ auach ^+t^^ representative copies of newsletiers. brOchureS, or similar documents for supporting -rr..:r..rr; 'details to this narrative. Remember that if this application is approved, it will be open for prblic in.o..iion. Therefore, your narrative description of activities shouid be thorough and accurate. Refer to the rnstruciions for information ihat must be included your in description.

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cotnpensation and Other Financial Arrangements With Your Officers, OiteetoE, Tn,sr.e.e1 a-J-----t-*1 A--,Er"-r--.--rltt},.-r-_-, --J *-.* -,._*F ---*_,.; _ _-.-- -___. _

List the names, titles. and mailing addresses of all of your officers. directors, and trr1stees. For each person listed. state their total annual compensation, or proposed compensation, for all services to the organization, ivhether as an officer, ernployee, or oiher position. Use actual figures, if availabie. Enter "none" if no compensatiorr iJor will be paid. lf addiiional space is n""d"d, attach a separate sheet. Befer to the instructions for information on what to include as compensation.
Tiile

Name

Mailirg address

Compensation amcunt (annual actual or estimateCJ

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Fornr

1023

(Rev. 6-20061

inJ:;::.1::t:::1::':i::: Listthenames,namesofbusinesses,andmailingaddressesofyourfivehighesicoinpcnsaicd c tL_. +lr^h cAn nnn ne!" vear. Use the actual figure, if available. Refer to the -^^^:..^ --*-^-^^1i^n
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instructions for information on what to include as--9ot1p9.1s9tion

Compensation amount Trtle

,,yes" or,,No,, questions relate to past, present, or planned relationships, transactions, or agreements with your officers. The following contractors listed in lines 1a, 1b, and 1c directors, trustees, highest compensated employees, and highest compensated independent

2a

officers, directors, or trustees related to each other through family or business relationships? lf "Ye;,;' i<i;;i;fi ti,; ;;J:.:j.;:i: ::'.i :;.;:::': iL: ::l:1;::'-'- ;. rra,f affiaarc .lirc.t^rs, Of tfustges Othef than af n^ ..^.. LF..^ ^ L..^:---- --I-r:--^Li-.,.i+k ^^,, L r' 4i,t , t vv rvlf "Yes," identify the individuals and describe or trustee? director, position an officer, as through their the bJsiness ielationship with each of your officers, direciois, or tiijsi;;;. or c Afe arry of yoijr officei'S, ,jiie;iors, oi iiu-icc3 ;;i;icC lc ;;u; h:;h::t .:r:;3n:ltod employees highesi compensatec! independent fantra.t^!'s listprl on lines t h,or. 1c th.rotrgh family or btrsiness reiationships? lf "yes," iaentlfy the individuals and explain the relationship.
Are any of your

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lrrnpens:ied independent contractors listed on lines 1a,

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Doanyofyourofficers,directors,t!'Llstees,hrghq5lcomfene't?'l
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,'yeS,,, vnt t and the other iCientiry thp indirrirlratc, eynlain thp rplatinnqhin heiwcen COntfOli lf prganization, and describe the compensation arrangement.

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b, or 1c receive compensation from any ;l; ;;i;tcd iC ,"Ou thrcugh common

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ln establishing the compen5ation f6r ynrrr qfficers, direclors, trtrstees, highest compensatecl employees, a"na nighu.i compensated independent contractors listed on lines 1a, 1b, atrtj ic, tire
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"Yes" to all the practices you use.

^^-^^^"^1t3n ::'::ng3nents fOllOW a COnfliCt Of intereSt pOliCy? b Do you or will you approve compensation arrangemenis in acJvance of paying compensation? Ftn rrnr r ar r,irr rrnr r rrner rmen{ in writing the date and terms of approved compensation arrangements?
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^^-^:^r^6+..,i+hth6.-mllgCOnfliCtOf intefeStpOliCy -J-.-a-J i --..r:-a -.'--L----a.--,:^,. in App-endix A to the instructions? lf "Yes," provide a copy of the policy and explain how the policy has'been adopted, such as by resolution of yourgoverning boar'd. ii''i,,iu, ait-,r-, irrruo uv q,,u vv. b What procer3ures will you foiiow io assi;;e ihai persons ,lho havc a ccnflict of interest will not have influence over you for setting lheir arun llrlnonearian? rArhal nraaaA.rac rrrir .,^u fellow to qssure that persons who have a conflict of interest will not have ' "'-' T' influence over you regarding business deals with themselves? Note: A conflict of interest policy is recommended though it is not required to obiaii-, exempiion. i io;p;ials, scc Schedule C, Section l, line 14.
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amounts arrangements, including how the ^^,,aan+c? lirrvoo ', ,r-"lnr!l,e :ll nln-Ilx-ed Compensation .. .: .-r-^^-...:!r br6 or will be determined, who is or wiii be ellgible ior such ai'i'angei''ients, whether you place or wiii rrararminn +h'i )'^I I l"l' onr{.hnr" ',1': place a limitat!nn on tatar fa\mi:'l^h^?ti:n. :^ ^^+^:m;:^ i''^':l' nere than reasonable compensation for services. Referto the instructions for Part V, lines 1a, 1D' arrci ic, [ur irriurrrratioi'r oi-i vvilai io incii;de as compensatlon.

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7a Ito yor-r or- wrll you purchase any goods, services, or assets from any of your officers, directors,

iruriee", i,igi,v"t uurrrpcr,..te.] ;,,,piOy;i3, J; i';gil;;i;;;,lp:;::i:J i:1:p:nd:nt COntraCtOrS listed in i'Yes," descfihe 2ny srrch nr rrnhaco fh2t \/^r rmadp or intend tn make from lines'1 a, 1bl of 1c? lf whom you make or will make such purchases, how the terms are or will be negotiaieci itr. aIIIr's .r. : . .,E . ^ __...iu -r-r--_^:-_ !k^+ .,^,, ^.\_, nO fnOfe than faif mafket lcrlgtltr drru Hrarrr rrvYt rvu valJe. Attach copies of any written contracts or other arlreements relating to such purchases.
[-ln wnr,r or rrritt rrnr,r se!! ?ny goods, services, or aSSetS to any of your officers, directors, trustees, highest compensated employees, r-rr highest coinpensaied ittdepelident coilti"actors listed in lines 1a, oar^a th^r','^" -^i? ar in+nnn +^ 6?t'^, +^ r^'h^m r,tatt mava nr 1b", Or'1C? lf "YeS," deSf ib::l;'1"^^ ,.,!!! -:ke s,-,ch s:!es, how the terms are or will be negotiated at arm's length, and explain how you deiermine or wiii tjeierrnirre you are oi wiii iie paid ai ieast faii- l;iai'ket value. Attach copies of any rn cr rnh qaloc Wf itten COntfaCtS Of Other ?areAmanlc !'a!'i;nj

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b Describe any written or oral arrangements that you made or intend to make. c ldentify with whom you have cr v"i!l have :'-tch

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S:rpl:in hc'.','the tern''ts are or will be negotiated at arm's length. e Explain how you determine you pay no more than fair market value or you are paid at least fair markei valLte f Attach ccples of any signed leases, contracts, loans, or other agreements relating to such arrangements.
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1023 (Rev 6-2000)

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b Da;c;ibe any.;ui.ittcn cr cral arrangements you made or intend to make. NONE. c ldentify with whom you have or will have such arrangements' d Explain how the terms are or will be negotiated at arm's length' e Explain how you determine or will determine you pay no more than fair market value or that you are r ^*^^h
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paid at least fair market'-'a!ue. roa-ae nan{r?cis, loans, or other agreements relating to such arrangements ar v.y,.ve s evpt et q't, ^n., aian^.r , rrruui'

-^r^a^ r^ ^^^?.lo ^^^,;^^e ana frrnrlc vng pr"OVide tO indiVidUals and OfganiZatiOnS aS part of your activities. Your ?nsw_ers s-[o_r1td.pe[a!1to pasf, pre.sen{., anqPlanned activities. (See instructions.) ,r a rn carnrinn rr \/^r rr exempt purposes, do you provide goods, services, or funds to individuals? - '' .) ^, J "t "yes," deicribe each program that provicies goods, services, or funds to individuals.
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b ln carrying out your exempt purposes, do you pl'ovidc good:, se:^"ic::, o:' fur:!: t^ cr3:^i::t;:^:' lf "'l::," j:::::5::::l :::3I::1 th:t prl'.'!de-s goods, services, or funds to organizations'
nrarrieinn 1f nnndc. ecnrinos, nrftrnd5 ln a qnecifin indivirirraI or "Yes," if goods, services, or funds are provided nta,, 'p -.fieciflc inlividuals? For example, answer ''vci'k for a particular employer, or only for a pari.icuiar irrtiividual, yoijf irie'rLei's, ii,,jivi.jijais n;ho anrl hnur rpcinipnfq arc qclentpd fnr timitarinn the eynlai. graduates'of a padicrr!arschoo! !t,'yes."

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2 Do any of youf pf6g!"amS !imitthe

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each program.

Do any individuals who receive goods, services, or funds through yollr programs have a family or business relationship with any officer, director, trustee, or with any of your highest compensated crrrpioyees oi i,igiicst;o;i-,p;;,;;i;J ;;J:p;;.J;;t ::;rt;::t3rs llsted in Part V, lines 1a, 1b, and 1c? lf "Yes,"-explain how these related individuals are eligihle for goods. services, or funds.

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The followirlg_Ye{grllt-o*grestinns relafe tn vottr

hillorv (See instrtrctions.)

'^.^..ar tcr anOther organization? AnSwer "Yes," if you have taken Or will take over the organization; you took over 25ok or rnore of the fair market value of the net of another activities rnan tha nnnrrareinn 1f 31 .)lnanizatinn frnm assets of anothe!- orga-ni,o!iln', ?t'ya',! utera ert.!:!::h^d ' G. "Yes," Schedule complete lf status. non-profit for-profit to
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this application more t-|rz,\ 27 months after the end of the month in which yott were legally formed? lf "Yes," complete Schedule E.
Are you submitting
.

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2a Do you attempt to influence

and complete line 2b. lf "Nc," gc tc

legislation? lf "Yes," explain how you attempt to influence legislation li:: ?:.

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Have yoii nrade or are you ffiaking an eiection io havc you;'icgislotlvc ectivities measured by expenditures by filing Form 5768? lf "Yes," at-tlctr a co!)/ nf the Form 5768 that was ltearly filerl ar attach a compt6ted Form 5768 that you are filing with this application. lf "No," describe whether your iriierrrpris iu irrilrcr rcc legisiaiioii ai-e a si;';;ta;:tiai pai'i cf ,oui'cctlvities. !nclude the time and money speni on your attempts to inflr,rence legislatinn 45 6nmpared lo yorrr iotal activities.

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Do you or will you operate bingo or gaining activities? lf "'/es," desci'ibe who conducts them, list all revenue recei'-,?C or erpelted tc !:'e rere!"ed :r:! ::;"^l:e: l?i'l 11 3vnanlorl !1 hc pairl in

and

I Ves E Ves E

no

lper:ting these activities. Revenue and expenses should be provided for the time periods specifled
in Part lX, Financial Data.

Do you or will you enter into contracts or other agreements with individuals or organizations to cor rii-ici bingo o; ga,';,ing foi'you? lf "','es," icsclbc an';',vritten or cral arrangements that you made or intend to hake, identrfy with whom you have or will have strch arrangements, explain how the terms are or will be negotiated at arm's length, and explain how you deietrrrir re trt wiii ue,.,,,,i, '' yuu ir;, ir; ;,;r; li,;; f;i; ::.::i::t:':l:..:: :r';:u .'::ll b: p:!d :t least fair market value. Attach copies or any written contracts or other agreements relating to such arrangements.

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!oc:l jul'isdictions, !ncluding lndian Reservations, in which you conduct or will

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Form 1023 (Bev.

---.,.-,.,j
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CHERISH LIFE 6-2006) ,.=.: -r.qme:

MI|IISTRIES

EIN:

90-0689723

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Acilvities (Continued)

thefundraisingprogramSycrtrdoorwill[vesEtlo

conduct. (See instructions.)

mailsolicitations fr emait solicitations ffi perronat solicitations fr vehicle, boat, plane, or similar donations f]foundation grant solicitations

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phone solicitations accept donations on your website receive donations from another organization's website government grant solicitations

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Attach a description of each fundraising program' ..^rr v. rr,', ..a: : La.,a ..,ri+lan ^r arar nnnrracts with any individuals or organizations to raiSe funds Dr uv 1vw ::.r!!! ,vs for you? lf "yei," describe these activities. lnclude all revenue and expenses from these activities p::i:d: and state who conducts them. Revenuc and Cxp:x3:: :h:::!i b: ;::'-':d:d l:r th: t!=: :pccif,od in Part lX, Flnancial Data. Also, attach a copy of any contracts or agreements'
Do you or will you engage in fundraising activities forother organizations? lf "Yes," describe these arrangements. tnOuO! i description of ihe organizations for which you raise funds and attach copies of all contracts or agreements.

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:..-:-r:-r:^-r:-r^r --^^;i.,,,h^+h^r.,^,rf,,nrl.aiseforyourownorganization,youfundraiseforanother
organization, or another organization fundraises for you.

List all states and local jurisdictions in which you conduct fundraising. For each state or local

provide advice ttre rigfrt to advise on the use or distribution of funds? Answer "Yes" if the donor may in'-'?9lnents, ot'the r!istrihution from the on tn6 types of investnne:ts, distr'!b'-:t!rr: frorr th: typ.: cf program, including the type of advice that may "Yes," this describe lf a""ouni. iontribution drnor-'s be provided and submit copies of any written materials provided to donors.

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separate accounts for any contributor under which the contributor

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Do you or will you engage in economic development? lf "Yes," describe your Describe in full who benefits from your economic deveiopi'neni a;iiv;ii;- a;'j i';;; ii': ;:i: ":i::: ;:::lcte :xempt purPoses. vnr rr facilitie-s? lf "Yes," describe or will persons other than yoirr emptqrvcc< nr vglr.rnlcers clavol4p

program.

f] Ves E fl Ves B f] Yes E

Do each faciliiy, the role of the developer, and any business or family relationship(s) between the developer and your officers, directors, or trustees.

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Do or will persons other than your employees or volunteers managc 'your activities or facilities?

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relationship(s) between the manager and your officers, directors, or trustees. lf th:re is : b,-r:i::ss cr f:r"nily :'elationship between any manager or developer and your officers, directors, ortrustees, identifythe individuals, explain the relationship, describe how contracts are nf :nv negotiated at arm's length sc th:t y::: pl]' na n'l::: th:.r f::: r::rk:t'.':!'-l:, acc s'-t!:'nlt ? fopv contracts or other agreements
Do you or will you enter into joint ventures, including partnerships or limited liabilitv comnanies treaied as partnerships, in which you share profits and losses with partners other than seciiorr joint ventures in which you rr0 i (u)(3) oigai riaaiior rs? if "\'es,"-.1;;;;;bc ihc act:vitics of these

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participate
SeCtiOn 501(k)? lf "YeS," answer go line 10. to lines 9b through 9d. lf "No," Do you provide child care so that parents or caretakers of children you care for can be gainfully er,rpriry".i (see ir'rsiruuliurrs)? ii"i.Jo," e^piain hov; ycu quali! as a chlldcare organization described in section 501(k). Cf thc ohiidron fc:.tvhcnr yeu pro.ride child care, areSSYo or more of them cared for by you to enable their parents or caretakers to be gainfully employed (see instructions)? lf "No," explain how you qualify as a childcare organizaiion desci'lbcd ;i: scc'i;;; E31(1.)'
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A.^..^,. ^^^r!,;-d r^- ^-^6^rinn -c a nhilrln2re organiZatiOn Under

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d
10

people for Are your services avaiiable io the genci'ai public? lf "l'Ic," dcsc:'ibe the specific group of qualify you as a how and explain instructions the see Also, your are available. activities whom childcare organization described in section 501(k).

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(Hev. b-zlrilb)

Form

11

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90-0689723 CHERISH LIFE MINISTRIES :itc. actruiti es LQo 7ti n ue Yorrr Do you or will you accept contributions of: real PfoPfrtv; ","it"1fl':L.:,i:?::I:;""1"'*Ii""': .u"r., as paients, tricemarrs' ?,.,-d :9?vliglll:::['^::T:']: ?I
023 Name:

olicriOe ertn

"o,c.rc;rtc lf "Yes," answer lines 12b through 12a Doyou or will you operate in a fc'relgn cer:ntry oI cor'tntries?
12d. lf "No," go to line '13a.

n",

other vehicres; .- -., - - Lt. - :l:ly"iY.P^": - -.-r.-:L..ai^I" 'ur t tr tw wsr tivi-ro; imposed by tle"l::P:tib]:: conditions any contribution, of typ" contribution the l';ith the Conor regarding

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I ves E

ttto

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t'to

you operate' Describe your operations in each country and region in which your exempt put further region and d Descrlbe how your operations in each country ves lf "Yc:"' :::l''':: ll:l: 13a Do you or will you make grants, loans, or other distribuiions io o;ga;i:ai:::{:)? '1 3bthrough 139. lf "No," go to line 14a' purposes' b Describe how your grants, loans, or other distributions to organizations further your exempt Yes each contract' ! c Do you have written contracts with each of these organizations? lf "Yes," attach a copy oforganization' d ldentify each reciplent organization and any relationship between you and the recipient e Describe the records yo, ru"p with respcct tc thc gic:13, l::::, :r lth:: :l::+r!!:'-'ti:i: y^L' rn:te f Desciibe you; sci;;ilcl'l plcccss, includlng whether you do any of the following: f_-., vo.

bNametheforeigncountriesandregionswithinthecountriesinwhichyouoperate

fx-l No

ffi

i.;.

(i)Doyourequireanapplicationform?lf',Yes,,'attachaCopyoftheform.LJltgrant proposal specifles youi" f, (ii) Do you require a grant proposal? lf "Yes," describe whether the to use the grant funds. only for the g;ai ;5iig;i;:-thc ,tee ihe E:'cntce oi , iirose a.i responsibilities priiro.". tor whicrr the lirnt *"i made, prov-ides for periodic written reports concerning the use iruw gtali i'"'o 'i-'- -i'-'j' of grant funds, requires a flnal written report and an accountirrg oi --:'i''^'':1LL::da::d/crrecovergrantfundsincasesuchfundsare, ^...,-",-.^rr, al lu dunl luwrcugo ,uut uuu rvr
or appear to be, misused.

Yes

E E

t't"
tq"

n^^-,ir.^ ,,^,,. n,anar{nres for oversight of distributions that assure you the resources are used to *-'
further your exempt resources

pripo."t,

use of in"lud"ing whether you require periodic and final reports on the

l4a

organizations? lf "Yes''' Do you oi'wiii you ;;aitc g;a;-,13, loan:, or otho:'distributions to foreign 15' go line "No," to lf 14f. 14b through lines answer regions within a country in which P:.c,.,!de the name of each foreign organization, the country and you have with each foreign relationship any describe ind op"iJt"., each foreign organization organization. ri^+^.r in l;no 14h:CCept COntribUtiOnS eafmafked fOr a SpeCifiC COUntry n^^^ -----i-^ri^n --.:.--^:-t\riJig. i v. UOeS ailY vq' ',4u'l'v', list all earmarked organizations or countries' "Yes," lf orga-nizati-onz oitp""in"
contributions made to you at your Dc your contributors know that you have ultimate authority to use describe how you relay this "Yes," lf purposes? your exempt with discretion for purposes consistent information to contribt-ttot's.

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(Rev.6-2006)

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your distributions to foreign Do you or will you use any additional procedures to ensure that "Yes," describe these procedur'es' purposes?.lf your exempt of organizations are used in furtherance to verify that grant site visits by youi eiripioyees oi c;;:pi;ancc chccks by ir-npartial experts'

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iniutJing

funds are being used appropriately

rorm1023

Form 1023 (Rev. 6

CH

LIFE MINISTRIES

EIN:

90

v"'ith ani org::i::ti:::? If "Yes," explaln @ion section 16 Are you applying for exemption as a ccJpiat.ic i.:;pitli :cl^.,!cc organization under -' -"' -"-------' " 501(e)? lf "Yes," explain. 17 ,a.re you applying for exemption as a cooperative service organization of operating educational

Your

Activities

under section 501(0? lf "Yes,"

Do you or will you operate a sciiu,,ri? if "Yes," c;;,-,pi;ic

c;hcdulc B '^'nswer "Yes"' whether you

opeiate a school as your main frrnction or as a

:\) .vr*s,,..:,,. r''"'-' r""'-'

sec?!43y-{ti'{y'.

l.nedicalcare?lf'.Yes,'.completeScheduleC.

21

or handicanned? lf Do you or will you provide low-income harrsing ar h6rrsing for the elderly srants Do you or will you provide scholarships, fellowships, educational g:lt; ?i,Pl!:1,"^1T:ltl::"1 rf "Ye:"' r'r11nra+a :i::l:' e1!::: cr stud;-, ;'-'';::::? grants for travci, i"irJi"g ,oli'orrit, Schedule H. of individual grant Note: Private foundations may use Schedule H to request advance approval
procedures.

fl ves E Ho fl ves E tto --N" E] rua I Yes [7] fl ves ,-E ryqI ves Eruo fl ves Ei ruo fl ves Ei Ho
to I
Yes

22

tr

No

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1023 (Rev 6-200o)

r'r=nr.:

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I'..41N

ISTBIES

ErH:90-0689723

of revenue or ex

3 prior tax !e;rr

i
-_.

nr 2 or--..*

(a) nrom. - -3/1412-01-1. )^t.4 !4d1

-

(c) From
1

(d) From_-___----- (e) Provide Total for

(al throiioh (d!

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Oifts, grants, and contributions received (do not inciude unusuai

000
100

5 Taxes levied for Your benefit 6 Value of services or facilities

o
0)

c
0,

furnished bY a governmental unit without charge (not including the value of services gerterailY furnished to the Any revenue not otherwise listecl above or in lines 9-12 below (attach an itemized

d.

7 8 9

Total of lines 1 throi-igh 7 Gross receiPts from admissions, merchandise sold or services performed, or furnishing of facilities in anY aclivitY that is related to Your exemPt purposes (attach itemized list) t O Totat of lines 8 ald I 11 Net gain or loss on sale of capital assets (attach schedule and see in

13

Total Revenue Add lines 10 through 12

Contributions, gifts, grants' and similar amounts Paid out (attach an itemized
I

15 16
o o
o

Disbursements to or for the benefit of rnernbers (attach an Compensation of officers,

17

; x
UJ

{ueglqtq'-e

lilrer salaries

and

23

Any expense not otherwise classified, such as Program services (attach itemized list)

24

TotalExPenses Add tines 14 through 23

rorm

023 (Rev b-2uuo)

Form 1023

ttame:

CHERISH LIFE MINISTRIES

EIN:

90-0689
ear End:

B. Balance Sheet
Cash Accounts receivable, net

our most recent Assets

(Whole dollars)

2 3

4
5 b 7 8

lnventories list) ' Bonds and notes receivable (attach an itemized . list) itemized (attach an Corporate stocks Loans receivable (attach an itemized list) . Other investment s (attach an ltemized list) . itemized list) Depreciable and depletable assets (attach an Land Other assets (attach an itemized list) TotalAsseis (add lincs 1 thrcugh 1C)

'

9 10
11

'

Liabilities

12 13

Accounts PaYable Ccntributions, gifts, grants, etc' payable itemized list) 14 Mortgages and notes payable (attach an list) itemized ' an 15 Other liabilities (attach TotatLiabilities (add lines 12 through 15) ' 't6 Fund Balances or Net Asse'r's
17
1

I
lf "Yes."

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No

Public C

Status

', ^^ +^ r;^a lf you are unsure, see the instructions

.h lf "\lo" aoto line 5 and proceed

'ir' r' !rvr 9

as instructed'

f,

ves

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As a private foundation, section 508(e).requir"t

ffi,,:l',Ti;iJ"lfll"4r[ #;f,";l'g':ll1::",3ii1:X,l"X'n:,11t;i]Ji;J:Jffiff meetsrhis reqY'IlL*^Y["]1"Ji'-':IBJT;IfX':l?" ilffi1','ili;; ffi;;H;s;;;'i"';i fii:ll:::;'#"Lil""1?;i;i""ffi nti'"r' " 'i't"T,"litl?!.1""::'11".:"-p-li::,iY.:l?ii"'"?T ;'"h
Ion-Y:Y

,tp"-:i3l?lo^':t]:flix?y:'?lYT'"'I? ff.:[-T'"*'"

I "' ',
uo

;#il;ilil"?ffi"I.il :?Hlfi."JrT"'J*':Ti ": ll"l".'"":::"P,11^*"11:1,ifl:'i:::::lf3'" s"" G tnstructions, including Appendix B, :19",:9-"jT::lil"-:':."J.::::::-::':;'.i=,= rr*. i;;;r;;;ilt";;;; in; "p"iilr i,""rii"". ir.lli;;; i" b" contained in vour orsanizing document
;;.".-;to rsoi vvtt iine's. it "No,'' so to th"
i lave

T'o"^-n':::'' f Yes E airectty in ihe active conduct of charitable, #:; ;;;;;;;iJ;li orsanizations rf toindividuars or other p;"";ilft grants ;::;ru,:i"'; il':"TllJl,l;"ffi1;;:;fi#;;fiiil;;y '"llri9:::1::l
that you al nqthat,ouarea showing ;;ais? lf "','cs," ;ttach flncr:cial infor:'netion t" private operating rorno"iiJn; so io'th" a written affidavit or opinion 'ign"ut" :: i::: l:""::ii::)' ::3::1i:3:f c;:p:i'i:: f:::'.'.'ilh from a certified public acci,jniant or accounting yoi; exi;te.l foi- oir; oi ;i,nie
support to demonstrate that you are likely to that sets forth facts concerning your operationt "no or (2) a statement satisfy the requirements iJ'tiir"*itdJas '. nliy']! *:1t?:,1"::*1ion;

"isM

I I

Yes I Ves E

No

ru"

illl'rlni^I r""li'.i.r1."d oo"otion. r. " o'iu't" oo""tinn to'no'tionr

a b 6

you are requesting by checking one of the choices ,,No,, to line 1a, indicate the type of public charity status lf you answered below. You maY check onlY one box it is: The organization is not a private foundation because di;ic A' i or association of churches. Cornpieie and a,.ia;h Sche convention a or 509(a)(1) and 1 70(b)(1)(A)(i)_a church I and attach Schedule B' 509(a)(1) and 170(b)(1)(AXii)-a school' Complete . *^^;^-r ,o.aarnh research n organization' or a medical sogra)r1) and 17orh)(1)(A)(iii)-a hospital, a cooperative hospital,service
orgarrizalio^

'

'

upr,ri"j

atiach schedule l,i ,r'.i,,.Jr,,"iio'r with a'iiospital, complete and

c'

d509(a)(3)-anorganizationsupportingeitheroneormoreorganizationsdescribedinline5athroughc'f'g'orhn

* , o"uri"'v ,rpp"n"Tr"gil'lior tdol, tllgrg-gpel!r"9lr9l!9r!19!=td-1*9"n

99tr91="]?r:,::===68

i;;';.;;;;;

Form 1023

CHERISH LIFE MINISTR

EIN: 90-

Publlc UnarttY otalu., tvuttLtttu

f
g h

public safety. 509(a)(4)-an organization organized and operated exclusively for testing for or university that is owned or college a of benefit 50g(ax1) and 170(bx1)(AXiv)-an organization operated for the oil;rated bY a governmental unii. part of its financialsupport in the form SO9(a)(1) and 170(b)(1)(A)(vi)-an organization that receives a substantial from a governmental unit, or from the general public' financ'ial strp!'rort from gross 50g(a)(2)-an organizatign that norrnally re.e!\-,?s not nrore than one-thircl of its from corrtribuiiutrS, itterri:c,oi ,v support investment in"or" inO receives morethan one{hird of its financial exceptions). (subject to certain functions exempt its to related fees, and gross receipis from activities would like the IRS to organization A publicly supported organization, but unsure if it is described in 59 or 5h. The
of contribution"

T T
tr I tr

fro, brbfitly supportdO organizations,

i 6

decicie tiie correct status.

ruling by lf you checked box g, h, or i in question 5 above, you must request either an advance or a definitive you to receive. are eligible of ruling type which determine to insiructions the selecting one of the boxes below. Refer to

a Request for Advance Ruling: By checking

a+

this box and sig;ing th3 cc:.:::1, p::::'-:r:l t: :::t::: 5!1 (:)(1) :{ assessment of the bode you request an advince ruling and agree to extend the statute of limitations on the support status you not establish-public do if only will apply f fre tax CoOe. of the 4940 section excise tarunder
+ha anrr yeafstOOyeafS,z+lllulltlls,dlluluudysucyullutrrssiluuttrrsrrr!()/uqr'rvulqvv(I'e'rvr

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liii":::,::Ii:t,l:i':..1,y'1,::;:::J["iJ:tli::"ilX'i::i;Yi'"n

Tax the extension to a mutually agreed-upon peiiod of time or issue(s). Publication 1035, Extending the the choices of consequences youl th.e and penod, rights explanation gf deiailed prouiO"i more a Assessmenf or by calling site at pr6ti"ation the IRS weh www.lrs.gov from charge free of 1035 y,ou make. Vou ma,7 dOt"in

toll-free1-800-829-,3676.Sigrrir.rgtirisCurrSi1ivViii,,,i.,i-y,i,-,-.-l*..,*'--..]..J',..-..-.

for an advance otherwise be entiiled. lf you-decide not to extend the statute of limitations, you are not eligible ruling.
Consgnt Flxlng l.grloo of Lllrlltauutlti iJPvr! Arsseltus'rs v-gA t n-.,^nrro ca"{c

For Organization

(Signature of Officer, Director, Trustee, or other authorized offlcial)

(Type or print name of signer)

(Date)

tr$i For IRS Use Only

pi ii,

ti

t-r,i

i r-,itn" r'iri
"

or i, g;l "

;f

IRS Director, Exempt Olganizations

(Date)

Request for Definitive Ruling: Check this box if you have completed one tax year of at least 8 full months and you are requesting a definitiviruling. To confirm your public support status, answer line 6b(i) if you checked box g in tin" 5 above.ln.*"r. line 6b(ii)lf you checked box h in line 5 above. lf you checked box i in line 5 above, answer both lines 6b(i) and (ii). (i) (a) Enter 2"/o o'f line 8, column (e) on Part lX-A. Statement of Revenues and Expenses. (b) A.ttach a list showing the name and amount contributed by each person, company, or organization whose gifts totaled more than lhe 2'h amount. lf the answer is "None," check this box.

n
tr

(ii)

(a) For each year amounts are included on lines 1,2, and 9 of Part lX-A. Statement of Revenues and person. lf the Expenses, attach a list showing the name of and amount received from each disqualified answer is "None," check this box. (b) For each year amounts are included on line 9 of Part lX-A. Statement of Revenues and Expenses, attach a list showing the name of and amount received from each payer, other than a disqualified person, whose p;;n:;i: .,.;J;o n:;-c th;r: thc larger of (1) 1o/o of line 10,.Part lX-A. Statement of Revenues and Expenses, or (2) $5,000. lf the answer is "None," check this box. ves Did you receive any unusual grants during any of the years shown on Parl lX-A. Statement of Revbnues and Expenses? lf Yes," attach a list including the name of the contributor, the date and amount of the grant, a brief description of the grant, and explain why it is i-ttiusuiai.

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(Rev.6-2006)

rorm

1023

Form 1023

LIFE MINISTRIES

rtn:90-0689723

fee. lf your average payment of $850. lf you submit period, must 4-year over a annual gross receipts have excleded or will exceed $10,000 annually ,"i,in',i"" r"ceipts have not exceeded ot yil n:!:*-":?9-$]!t999,1111?lly over a 4-year period, the required user fee pavment period. Your check or money order must be rs o.tuu. ucc uibrruuuuls rur rdrt ,rrt rul a usrrrrrrrwrt vi rlrvoo rswerp!s wrei a 4-r;ar our webslte af uruw.irs.gov and type "User Check t9 are sub.y'ecf feei glange User ireasury. payaUte States to the United maoe information. for current Fee" in the keyword box, or call Customer Account Services at 1-877-829-5500
you
must

Us.;'i-eg include a user fee payment with

this apptication. lt witl not be processed without your paid user

1 ! 3

Have your annual gross recelpts ?1-'er?3?d er are thei'experled to av?!"?go nol morc than $10 000? {Xl Ves lf "yes," check the box on line 2 and enilose a user fee payment of $400 (Subject io citarrge-sev ai:uvc). above lf "No," check the box on line 3 and enclose a user fee (Subject change). to payment of $400 Check the hox if yor,r have enclosed the reduced user fee Check the box if you have enclosed the user fee payment of $850 (Subject to change).

Eruo

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il

the above organization and that I have examined this I declare under the penalties of perjury that I am authorized to sign this application on behalf of afipiication, including the accoriipa'nying schedules and attachmints, anillo the best of my knowledge it is true, correct, and complete.

Sisn \
He-re

Please

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(Date)

authorized official)

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1023

(Rev.6-2006)

Exh. D-2

Exh. D-3

Exh. D-4

Exh. D-5

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P. O.
Date:

INTERNAL REVENUE SERVTCE BOX 2508

DEPARTMENT OF THE TREASI]RY

CINCINNATI,

OH
N

45201,

Employer fdentif ication

Number

IU

Z5?9Lr

90-o689723

DI,N:

CHERISH LIFE MINISTRTES 34 PAXTON CT STERIJTNG, VA 2OL65

Contact Person:
MRS.

L70530793370a2

Contact Telephone Nurnber: (877) 829-ss00 Aecounting Period Ending: Public .Charity Status :
December 31
l-70
9.9:C

R. MEDLEY

AD# 52402

---

(b) (1) (a) (vi)

^ -

i *l::=-

Forrn
Yes

-,R,eQuirerJ-*
2011-

.'1''--*,-.: .- .-

Effectiwe Date of Exemption: Contribution Deductibility

YeS

March 14,w

Addendum
No

Applies:

Oear Applicant:

are pleased to inform you that upon review of your applicat.ion for tax exempt status we have determined that you are exempt from Federal income tax under section 501(c) (3) of tshe rnternal Revenue Code. Contribut.ions to you are deductible under section 170 of the Code. You are also gualified to reeeive
We
VL

tax deductible bequests, devises, transfers or gifts under section 2oss, 2Lo6 a- ^ of ttrs-eode. -Bssarss tlTis -aettr-doEId-help-Te1fitve=ny-qu-sLiorls^- AJ44 regarding your exempt staLus, you should keep it in your permulent records.

organizations exempt under section 501(e)(3) of the Cod.e are further classified as either public charities or private foundations. we determined that you are a public charity under the Code section(s) listed in the heading of this letter Pl-ease see enclosed charities, for some exempt organization.

Publication 422L-PC, Compliance Guide for 501(c) (3) public heIpful, information a-bout your responsibilities as an

Letter

947

(oOlq61

CHERISH IJIFE MINISTRIES

have sent a copy of this letter power of attorney.

We

to your representative as indicated in your

-Enclosure :_, _Feiblication,

+2 ZL - pC

Lerrer 947 (DOICG)

Exh. E-1

Exh. E-2

Exh. E-3

Exh. E-4

Exh. E-5

RESPONSE TO APRIL 8, 2013 INFORMATION REQUEST Under penalties of perjury, I declare that I have examined this information, including accompanying documents, and, to the best of my knowledge and belief, the information contains all the relevant facts relating to the request for the information, and such facts are true, correct, and complete. Patrick J. Castle, President Date A review of your application indicates that you do not qualify for exemption under 501(c)(3) of the Code. The activities presented in your application indicate you are an action organization similar to the organization in Revenue Ruling 76-81, 1976-1 C.B. 156. See enclosed. We feel you are better classified as a social welfare organization under 501(c)(4) of the Code. Contributions to 501(c)(4) organizations are not deductible by the donor. Response: LIFE Group is appropriately classified as an organization exempt from Federal income taxes under section 501(c)(3) of the Internal Revenue Code. It is not an action organization as contemplated by section 501(c)(4). IRC Section 501(c)(3) recognizes the following exempt organizations: Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation , and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.

EIN 61-1672563 LIFE Group

Exh. E-6

EIN 61-1672563 LIFE Group IRS regulations further explain the requirements of 501(c)(3) organizations: Treas. Reg. 1.501(c)(3)-1(a)(1): In order to be exempt as an organization described in section 501(c)(3), an organization must be both organized and operated exclusively for one or more of the purposes specified in such section. If an organization fails to meet either the organizational test or the operational test, it is not exempt. LIFE Group meets both the organizational and operational tests and is, therefore, an organization described in section 501(c)(3). A. LIFE Group passes the organizational test. Treas. Reg. 1.501(c)(3)-1(b) states: (1) (i) An organization is organized exclusively for one or more exempt purposes only if its articles of organization (a) limit the purposes of such organization to one or more exempt purposes; and (b) do not expressly empower the organization to engage, otherwise than as an insubstantial part of its activities, in activities which in themselves are not in furtherance of one or more exempt purposes. (ii) If the articles state that the organization is formed for charitable purposes, such articles ordinarily shall be sufficient for purposes of the organizational test . (3) Authorization of legislative or political activities. An organization is not organized exclusively for one or more exempt purposes if its articles expressly empower it: (iii) To have objectives and to engage in activities which characterize it as an action organization . Here, LIFE Groups Articles of Incorporation state in part that LIFE Group is organized exclusively for charitable, educational, religious, or scientific purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code and that no substantial

EIN 61-1672563 LIFE Group part of the activities of the corporation shall be the carrying on of propaganda or otherwise attempting to influence legislation or participation or intervention in any political campaign on behalf of any candidate for public office. The Service does not claim that LIFE Group fails the organizational test, and the corporations Articles clearly show that LIFE Group passes the test. B. LIFE Group also passes the operational test. Treas Reg 1.501(c)(3)-1(c)(3) states: (i) An organization is not operated exclusively for one or more exempt purposes if it is an action organization as defined in subdivisions (ii), (iii), or (iv) of this subparagraph. (ii) An organization is an action organization if a substantial part of its activities is attempting to influence legislation by propaganda or otherwise. For this purpose, an organization will be regarded as attempting to influence legislation if the organization: (a) contacts, or urges the public to contact, members of a legislative body for the purpose of proposing, supporting, or opposing legislation; or (b) advocates the adoption or rejection of legislation. (iii) An organization is an action organization if it participates or intervenes, directly or indirectly, in any political campaign on behalf of or in opposition to any candidate for public office. (iv) An organization is an action organization if it has the following two characteristics: (a) Its main or primary objective or objectives (as distinguished from its incidental or secondary objectives) may be attained only by legislation or a defeat of proposed legislation; and (b) it advocates, or campaigns for, the attainment of such main or primary objective or objectives as distinguished from engaging in nonpartisan analysis, study, or research and making the results thereof available to the public. In determining whether an organization has such characteristics, all the surrounding facts and circumstances, including the articles and all activities of the organization, are to be considered. LIFE Group is not an action organization as contemplated by this regulation. LIFE Groups activities do not include influencing legislation to any degree nor do they include the

EIN 61-1672563 LIFE Group participation or intervention in any political campaign or on behalf of or in opposition to any candidate for public office. Therefore, this response assumes the Service seeks to classify LIFE Group as an action organization under subparagraph (iv). The Service argues that LIFE Group is similar to the organization described in Revenue Ruling 76-81. However, LIFE Group does not have a main or primary objective that may only be attained by legislation or defeat of proposed legislation. Instead, LIFE Groups objective is to encourage pro-life education and initiatives through non-legislative means, as LIFE Group recognizes its objectives are best met outside the legislative process. This is very different than the organization described in Revenue Ruling 76-81, which supported legislative and constitutional changes to restrict the access of women to abortions. The organization carried out its agenda by sending representatives to appear before legislative bodies to make recommendations against liberalization of abortion laws, and by attempting to influence public opinion in favor of an amendment to the United States Constitution that would prohibit abortions except for certain reasons of health. LIFE Groups stated objective, supported by its activities, is to promote the dignity of human life from conception until natural death through running, fundraising, and praying. This objective and supporting activities do not rely on the passage or defeat of legislation, but are accomplished every day through the acts of LIFE Group runners and volunteers. Further, the organizations that LIFE Group supports through its fundraising efforts are other 501(c)(3) organizations with similar goals that do not participate in political activities or support or oppose candidates for public office. Rather, the funds are aimed at reaching individual citizens through education and support. LIFE Group is an organization exempt from taxation under section 501(c)(3). It meets both the organizational and operational tests and is easily distinguished from the organization described in Revenue Ruling 76-81.

Exh. F-1

Exh. F-2

Exh. F-3

Exh. F-4

Exh. F-2

Exh. F-3

Exh. F-4