P. 0. BOX 2508

Employer Identification Number: 74-2182918
Date: July 23, 2001

2271 HOWE HALL RM 1200
AMES, IA 50011-2271
Contact Person: VICTORIA LAHEY ID# 31304
Contact Telephone Number: (877) 829-5500

Our Letter Dated: September, 1983
Addendum Applies: No

Dear Applicant:

This modifies our letter of the above date in which we stated that
you would be treated as an organization that is not a private foundation
until the expiration of your advance ruling period.

Your exempt status under section 501(a) of the Internal Revenue
Code as an organization described in section 501(c) (3) is still
in effect. Based on the information you submitted, we have determined
that you are not a private foundation within the meaning of section
509(a) of the Code because you are an organization of the type described
in section 509(a) (1) and 170(b) (1) (A) (vi).

Grantors and contributors may rely on this determination unless
the Internal Revenue Service publishes notice to the contrary. However,
if you lose your section 509(a) (1) status, a grantor or contributor
may not rely on this determination 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.

You are required to make your annual information return, Form 990
or Form 990-EZ, available for public inspection for three years after
the later of the due date of the return or the date the return is
filed. You are also required to make available for public inspection
your exemption application, any supporting documents, and your exemption
letter. Copies of these documents are also required to be provided
to any individual upon written or in person request without charge
other than reasonable fees for copying and postage. You may fulfill
this requirement by placing these documents on the Internet. Penalties
may be imposed for failure to comply with these requirements. Additional
information is available in Publication 557, Tax-Exempt Status for
Your Organization, or you may call our toll free number shown above.

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

Because this letter could help resolve any questions about your
private foundation status, please keep it in your permanent records.

If you have any questions, please contact the person whose name
and telephone number are shown above.

Sincerely yours,

Steven T. Miller
Director, Exempt Organizations