Combined Exhibits for Supplemental IRS Memorandum

7/27/2019 Combined Exhibits for Supplemental IRS Memorandum

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no,,, I 023(Rev June 2006)Depaflrneni ct the Treasurylrrielnai Revelrue Serviic

Appiication for Recognitioii ofiinder Section 501(cX3) of the lnternal

LxeiilptiOitRevenue Code

I oMB NO r545-0056rrv(c.,r cAc,,rpr rLoluo,rapnroved thisapplication vtll be opent9t 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:.rrliOrganizations CLtstomer Account Services toll-free al 1-877-829-5500. Visit our website at www.irs.gov for forms andpubiicatioi-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, theappiicaiion 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 ancJidentify each answer by Part and line number. Complete Parts I - Xl of Form 1023 and submlt only those Schedules (A throughH) ihat appiy tc yo;.

ldentification of Applicant

qrEzuiH LtFE MtNtSTRtES.3 Ma!ling acldress (Number and street) (see instructions)lit;' :: t:..^.,n, :l:te o!'country, andZlP + 4STERLING

1 l-uliname of organrzatron lexactiy as rt appears in your organizing document) I Z Co Name (if apolicable)iI 4 Employer ldentification Number (ElN)

7235 Month the annual accounting period ends (01 - 12)

c Fax: (optional)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 authorizedrEp,cosrriai,vc's irrrrl. ir'ruii.:r.ic a,Jur r-rpiEia,j Foit-rr 2646, Fotryerof Aitofiey a '!d Decietalioti ciRepreSenfaliye. 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)

10 Ives Eruo11 Date incorporated lf a corporation, or forn:ed, !f othe: ther : ::rp:r:1i:: /Ai t\ n /nn n /VVV\ c3t14!201112 Were you formed under the laws of a foreign country?

lf "Yes," state the country.!ves E ruo

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

rorm 1 023 (Rev 6.2000)

Exh. D-1


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Forn] '1023 (Rev. 6-2006)anizational StructureY^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 yesof filing with the appropriate state agency. lnclude copies of any amendments to your irticfe" anO ENobe sure they also show state filing certification.2 Are you a limited liability company (LLC)? lf "Yes," attach a copy of your ariicles of organization showing n ye;certification of filing with the appropriate state agency. Also, if yoJ adopted an operatinjagrecnrcni, attactr1copy. lnclude copies of any.amendments to your arlicles and be sure they show state"filing -ertitication. Ei

ruoRefer to ihe instructions for iircumstances when an LLC should not rire its 6wn ex"*pti"; a"ppli;;ffi'3 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".. f, Yes D ttolnclude signed and dated copies of any amendments,4a Are you a trust? lf "Yes," attach a signed and dated copy of your trust agreement. lnclude signedand dated copies of any amendments. trD

YesYes

EupnruoHave you been funded? lf "No," explain horv you are formed without anything of value placed in trust.5 Have you adopted bylaws? lf "Yes," attach a cu!'rent copy showing date of adoption. lf ,,No,,' explainor trustees are selected. E Yes nNoow your officers. directors.

The folk:wing questions are designed to ensure that when you lile this application, your organizing document contains the required provisionsto meet the organizational iest under section 501(c)(3) Unless you can check the boxes in"both liies r ino z your organizing documentdoes not meet the organizational test. Do tiCT iile ti'ris appii;aiioa iiniii yoii i-'ave amerided your organizing ao"rioent. Srirnii yoworiginal and amended organizing documenis (showing state filing certification il you are a corporation or an Ll61 with yo;,-ailii;;ild;1 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 documenir::sls this :':qul:'::lcnt., Dcscribe specifically where your organizing documeni m'eets this requiiement. such asa 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):E

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

nUsing an attachment, describe your past, present, and planned activitres in a narrative. lf you believe that you have already provided sorne ofthis.information in response to other parts of this application, you may summarize that information here and refer.to the ifelific [irts ot tne^-^l;^.+;^n {^r r, 'hh^+in^ ,]^+.i1. V^,, h^., ^t^^ ^+t^^rr..:r..rr; :u; ::;;u:ri;l'J rridri5. ;uu ii;uy i..iiuo auach representative copies of newsletiers. brOchureS, or similar documents for supportingdetails 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 in your description.Effif cotnpensation and Other Financial Arrangements With Your Officers, OiteetoE, Tn,sr.e.e1lElE Er"-r--.--- --J a-J-----t-*1 A--,-rltt},.-r-_-, *-.* -,._*F ---*_,.; _ _-.-- -___. _'la List the names, titles. and mailing addresses of all of your officers. directors, and trr1stees. For each person listed. state theirtotal annual compensation, or proposed compensation, for all services to the organization, ivhether as an officer, ernployee, oroiher 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.

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

Name Tiile Mailirg address Compensation amcunt(annual actual or estimateCJil;: : :r;::t, :li.i'! ii

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

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

1c

Trtle

2a Are any of your officers, directors, or trustees related to each other through family or businessrelationships? lf "Ye;,;' i


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ffi vesYes

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ihc ;;f;r;at;cn c; ;;h:ch ;cu r:li:d to b:se your decision I ves nruo-J-.-a-J i --..r:-a -.'--L----a.--,:^,. ^^-^:^r^6+..,i+hth6.-mllgCOnfliCtOf intefeStpOliCyI ru Yu , vu evvP.vvin App-endix A to the instructions? lf "Yes," provide a copy of the policy and explain how the policyhas'been adopted, such as by resolution of yourgoverning boar'd. ii''i,,iu, ait-,r-, irrruo uv q,,u vv.

What procer3ures will you foiiow io assi;;e ihai persons ,lho havc a ccnflict of interest will not haveinfluence over you for setting lheir arun llrlnonearian?rArhal nraaaA.rac rrrir .,û 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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na Ye: M hr^

! ves Eruo$SO,OOO per yEar, throujh nc: f:x:j ;:,';:-i:, :'-::i. :: 1::-:1'::: , i:-"::: :::: '::.': !:^--^^,,aan+c? lirrvoo ', ,r-"lnr!l,e :ll nln-Ilx-ed Compensation arrangements, including how the amounts.. .: .-r-^- ^-...:!rbr6 or will be determined, who is or wiii be ellgible ior such ai'i'angei''ients, whether you place or wiiiplace a limitat!nn on tatar fa\mi:'l^h^?ti:n. onr{.hnr" ',1': ^^+^:m;:^ i''^':l' rrararminn +h'i )'Î I l"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.

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 inlines'1 a, 1bl of 1c? lf i'Yes," descfihe 2ny srrch nr rrnhaco fh2t \/^r rmadp or intend tn make fromwhom you make or will make such purchases, how the terms are or will be negotiaieci itr. aIIIr's. .r. : . ., ^ __...iu -r-r--_^:-_ !k^+ .,^,, ^.\_, nO fnOfe than faif mafketlcrlgtltr drru E Hrarrr rrvYt rvuvalJe. 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,1b", Or'1C? lf "YeS," deSf ib::l;'1"^^ oarâ th^r','^" -î? ar in+nnn +^ 6?t'^, +^ r^'h^m r,tatt mava nr,.,!!! -:ke s,-,ch s:!es, how the terms are or will be negotiated at arm's length, and explain how youdeiermine or wiii tjeierrnirre you are oi wiii iie paid ai ieast faii- l;iai'ket value. Attach copies of any

I ves [ru"

I ves EruoWf itten COntfaCtS Of Other ?areAmanlc !'a!'i;nj rn cr rnh qaloc I Yes Eruo

bc'.lef

Describe any written or oral arrangements that you made or intend to make.ldentify with whom you have cr v"i!l have :'-tch :rr:rg:l::1:S:rpl:in hc'.','the tern''ts are or will be negotiated at arm's length.Explain how you determine you pay no more than fair market value or you are paid at least fair markei valLteAttach ccples of any signed leases, contracts, loans, or other agreements relating to such arrangements. I ves Eruoa

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ro,rrozs(neus-zooo) - NaT,L,gllERlgHLIFFMINISTRIES , .,,,,,= ==== =ElN' 90-0689723 Pae"Sa5i1;fl vvttrpst.sqttvll q,ru v..rsl ! ' !e' -"'i-t!' -E mp loyees, a nd I nd e:'a nrr11r rf nn t 7't nt11l2 n'! t I atb 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 arepaid at least fair market'-'a!ue.

r ^*^^h ar ^n., aian^.r roa-ae nan{r?cis, loans, or other agreements relating to such arrangementsi , rrruui' s evpt et q't, v.y,.ve-...:.- -. ,,\/--,, ^,,,r,^,, -^râ^ r^ ^^^?.lo ^^^,;^ê ana frrnrlc vng pr"OVide tO indiVidUals and OfganiZatiOnS aS part, r,e rvlvrr,,,v rv asJer.e..vof 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? lf I Ves 8i ruot .) - '' J "-"yes," deicribe each program that provicies goods, services, or funds to individuals.b ln carrying out your exempt purposes, do you pl'ovidc good:, se:^"ic::, o:' fur:!: t^ cr3:î::t;:^:' lf ! Ves E ttt""'l::," j:::::5::::l :::3I::1 th:t prl'.'!de-s goods, services, or funds to organizations' f*l ves 8ruo Do any of youf pf6g!"amS !imitthe nrarrieinn 1f nnndc. ecnrinos, nrftrnd5 ln a qnecifin indivirirraI ornta,, 'p if -.fieciflc inlividuals? For example, answer "Yes," if goods, services, or funds are providedonly for a pari.icuiar irrtiividual, yoijf irie'rLei's, ii,,jivi.jijais n;ho ''vci'k for a particular employer, orgraduates'of a padicrr!arschoo! !t,'yes." eynlai. the timitarinn anrl hnur rpcinipnfq arc qclentpd fnreach program.3 Do any individuals who receive goods, services, or funds through yollr programs have a family orbusiness relationship with any officer, director, trustee, or with any of your highest compensatedcrrrpioyees 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.

I ves E f'{o

The followirlg_Ye{grllt-o*grestinns relafe tn vottr hillorv (See instrtrctions.)4 n ra r,^, , ^ -, '^.^..ar tcr anOther organization? AnSwer "Yes," if you have taken Or will take over theactivities of another organization; you took over 25ok or rnore of the fair market value of the netassets of anothe!- orga-ni,o!iln', ?t'ya',! utera ert.!:!::h^d ' rnan tha nnnrrareinn 1f 31 .)lnanizatinn frnmfor-profit to non-profit status. lf "Yes," complete Schedule G.I ves Bl no

Z Are you submitting this application more t-|rz,\ 27 months after the end of the month in which yottwere legally formed? lf "Yes," complete Schedule E.

fl Yes E t'to. ^- - -tai- A ^r:.,tri^^

2a Do you attempt to influence legislation? lf "Yes," explain how you attempt to influence legislationand complete line 2b. lf "Nc," gc tc li:: ?:.Have yoii nrade or are you ffiaking an eiection io havc you;'icgislotlvc ectivities measured byexpenditures by filing Form 5768? lf "Yes," at-tlctr a co!)/ nf the Form 5768 that was ltearly filerl arattach a compt6ted Form 5768 that you are filing with this application. lf "No," describe whether youririierrrpris iu irrilrcr rcc legisiaiioii ai-e a si;';;ta;:tiai pai'i cf ,oui'cctlvities. !nclude the time and moneyspeni on your attempts to inflr,rence legislatinn 45 6nmpared lo yorrr iotal activities.

I vesI ves

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3a Do you or will you operate bingo or gaining activities? lf "'/es," desci'ibe who conducts them, and I Ves E nolist all revenue recei'-,?C or erpelted tc !:'e rere!"ed :r:! ::;"^l:e: l?i'l 11 3vnanlorl !1 hc pairl inlper:ting these activities. Revenue and expenses should be provided for the time periods specifledin Part lX, Financial Data.b Do you or will you enter into contracts or other agreements with individuals or organizations to I Ves E lto

cor rii-ici bingo o; ga,';,ing foi'you? lf "','es," icsclbc an';',vritten or cral arrangements that you madeor intend to hake, identrfy with whom you have or will have strch arrangements, explain how theterms are or will be negotiated at arm's length, and explain how you deietrrrir re trt wiii ue,.,,,,i, '' yuuir;, ir; ;,;r; li,;; f;i; ::.::i::t:':l:..:: :r';:u .'::ll b: p:!d :t least fair market value. Attach copies orany written contracts or other agreements relating to such arrangements.c l-i:t thc :t:t:s :nd !oc:l jul'isdictions, !ncluding lndian Reservations, in which you conduct or willconduct oamino or binqo. NONE


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Form 1023 (Bev. 6-2006) ,.=.: -r.qme: CHERISH LIFE MI|IISTRIES EIN: 90-0689723 Pase 6---.,.-,.,j , "ur i""iiii,- Acilvities (Continued) thefundraisingprogramSycrtrdoorwill[vesEtloconduct. (See instructions.)El mailsolicitations E phone solicitationsfr emait solicitations ffi accept donations on your websiteffi perronat solicitations I receive donations from another organization's websitefr vehicle, boat, plane, or similar donations I government grant solicitationsf]foundation grant solicitations f, ottrerAttach a description of each fundraising program'h Dr ..^rr ::.r!!! ..a: : La.,a ..,ri+lan ^r arar nnnrracts with any individuals or organizations to raiSe funds ! Ves E ruoij uv 1vw v. rr,', ,vsfor you? lf "yei," describe these activities. lnclude all revenue and expenses from these activitiesand state who conducts them. Revenuc and Cxp:x3:: :h:::!i b: ;::'-':d:d l:r th: t!=: p::i:d::pccif,od in Part lX, Flnancial Data. Also, attach a copy of any contracts or agreements'c Do you or will you engage in fundraising activities forother organizations? lf "Yes," describe these f] Ves E ruoarrangements. tnOuO! i description of ihe organizations for which you raise funds and attach copiesof all contracts or agreements.d List all states and local jurisdictions in which you conduct fundraising. For each state or local:..-:-r:-r:^-r:-r^r --^^;i.,,,h^+h^r.,^,rf,,nrl.aiseforyourownorganization,youfundraiseforanotherorganization, or another organization fundraises for you.

e Dl ;,a,: ar rrrir war-r r:int:in separate accounts for any contributor under which the contributor has I Ves E Nottre rigfrt to advise on the use or distribution of funds? Answer "Yes" if the donor may provide adviceon tn6 types of investnne:ts, distr'!b'-:t!rr: frorr th: typ.: cf in'-'?9lnents, ot'the r!istrihution from thedrnor-'s iontribution a""ouni. lf "Yes," describe this program, including the type of advice that maybe provided and submit copies of any written materials provided to donors. I Yes E t'i"6a Do you or will you engage in economic development? lf "Yes," describe your program. f] Ves E ruob Describe in full who benefits from your economic deveiopi'neni a;iiv;ii;- a;'j i';;; ii': ;:i: ":i:::;:::lcte :xempt purPoses.Za Do or will persons other than yoirr emptqrvcc< nr vglr.rnlcers clavol4p vnr rr facilitie-s? lf "Yes," describe fl Ves B noeach faciliiy, the role of the developer, and any business or family relationship(s) between thedeveloper and your officers, directors, or trustees.b Do or will persons other than your employees or volunteers managc 'your activities or facilities? !f f] Yes E t'to,,\/^^,,J-^--:L^^--L-^+:..i+\.^-,.rf^^itirr, +her-CleOfthemanagef,andanybUSineSSOf familyvgvl gv r i!( , 9tl9 .- - . i,1 \lrelationship(s) between the manager and your officers, directors, or trustees.c 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 arenegotiated at arm's length sc th:t y::: pl]' na n'l::: th:.r f::: r::rk:t'.':!'-l:, acc s'-t!:'nlt ? fopv nf :nvcontracts or other agreements

Do you or will you enter into joint ventures, including partnerships or limited liabilitv comnaniestreaied as partnerships, in which you share profits and losses with partners other than seciiorrrr0 i (u)(3) oigai riaaiior rs? if "\'es,"-.1;;;;;bc ihc act:vitics of these joint ventures in which you

[-J ves EruoparticipateA.^..^,. ^^^r!,;-d r^- ^-^6^rinn -c a nhilrln2re organiZatiOn Under SeCtiOn 501(k)? lf "YeS," answer.fr,''',5lvlv,t,i Trlvl.lines 9b through 9d. lf "No," go to line 10.Do you provide child care so that parents or caretakers of children you care for can be gainfullyer,rpriry".i (see ir'rsiruuliurrs)? ii"i.Jo," e^piain hov; ycu quali! as a chlldcare organization describedin section 501(k).Cf thc ohiidron fc:.tvhcnr yeu pro.ride child care, areSSYo or more of them cared for by you toenable their parents or caretakers to be gainfully employed (see instructions)? lf "No," explain howyou qualify as a childcare organizaiion desci'lbcd ;i: scc'i;;; E31(1.)'d Are your services avaiiable io the genci'ai public? lf "l'Ic," dcsc:'ibe the specific group of people forwhom your activities are available. Also, see the instructions and explain how you qualify as a

I ves! vesI YesI ves

E t'loEruoIruoE lto

10childcare organization described in section 501(k).

rorn 102c (Hev. b-zlrilb)

I ves Eruo


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CH LIFE MINISTRIES EIN: 90Form 1023 (Rev. 6Your Activities fl ves E Ho@ion v"'ith ani org::i::ti:::? If "Yes," explaln16 Are you applying for exemption as a ccJpiat.ic i.:;pitli :cl^.,!cc organization under section fl ves E tto17 ,a.re you applying for exemption as a cooperative service organization of operating educational I Yes E] N"01(e)? lf "Yes," explain. " - ' -"- -' - -"-------' - --- [7] ruaunder section 501(0? lf "Yes," fl ves ,-E ryq-

Eruol g Do you or will you operate a sciiu,,ri? if "Yes," c;;,-,pi;ic c;hcdulc B '^'nswer "Yes"' whether you I vesopeiate a school as your main frrnction or as a sec?!43y-{ti'{y'. fl ves Ei ruol.nedicalcare?lf'.Yes,'.completeScheduleC.:\) .vr*s,,..:,,. - r''"'-' r""'-'

-

21 Do you or will you provide low-income harrsing ar h6rrsing for the elderly or handicanned? lf fl ves Ei Ho22 Do you or will you provide scholarships, fellowships, educational g:lt; ?i,Pl!:1,"^1T:ltl::"1 srants to I,oli'orrit, i"irJi"g grants for travci, stud;-, cr e1!::: :i::l:' ;'-'';::::? rf "Ye:"' r'r11nra+aSchedule H.

Note: Private foundations may use Schedule H to request advance approval of individual grantprocedures.

Notres

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ErH:90-0689723r'r=nr.: Cr-.r FR !S!l LlFtr I'..41N ISTBIES

3 prior tax !e;rr i nr 2 or--..*(c) From-_. (d) From_-___----- (e) Provide Total for(al throiioh (d!

100000

17 Compensation of officers,{ueglqtq'-elilrer salaries and

of revenue or ex (a) nrom. - -3/1412-01-1.- )^t.4 !4d1 1la iLtiltzv t t1 Oifts, grants, andcontributions received (do notinciude unusuai

5 Taxes levied for Your benefit6 Value of services or facilitiesfurnished bY a governmentalunit without charge (notincluding the value of servicesgerterailY furnished to the7 Any revenue not otherwiselistecl above or in lines 9-12below (attach an itemized8 Total of lines 1 throi-igh 79 Gross receiPts from admissions,merchandise sold or servicesperformed, or furnishing offacilities in anY aclivitY that isrelated to Your exemPtpurposes (attach itemized list)

t O Totat of lines 8 ald I11 Net gain or loss on sale ofcapital assets (attachschedule and see in

13 Total RevenueAdd lines 10 through 1215 Contributions, gifts, grants'and similar amounts Paid out(attach an itemized I16 Disbursements to or for thebenefit of rnernbers (attach an

23 Any expense not otherwiseclassified, such as Programservices (attach itemized list)24 TotalExPensesAdd tines 14 through 23 rorm 1 023 (Rev b-2uuo)


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ttame: CHERISH LIFE MINISTRIESB. Balance Sheet our most recent

Assets

EIN: 90-06891023

12345b789

31415't6171

CashAccounts receivable, net

ear End:(Whole dollars)

I ves tr No

lnventoriesBonds and notesCorporate stocksLoans receivableOther investmentDepreciable andLand

receivable (attach an itemized list) '

Other assets (attach an itemized list)TotalAsseis (add lincs 1 thrcugh 1C) 'LiabilitiesAccounts PaYableCcntributions, gifts, grants, etc' payableMortgages and notes payable (attach an itemized list)Other liabilities (attach an itemized list) 'TotatLiabilities (add lines 12 through 15) 'Fund Balances or Net Asse'r's

lf "Yes."Public C Status

(attach an itemized list) .(attach an itemized list) .s (attach an ltemized list) .depletable assets (attach an itemized list) '

', ^^ +^ r;^a .h lf "\lo" aoto line 5 and proceed as instructed''ir' r' !rvr 9 f, veslf you are unsure, see the instructionsAs a private foundation, section 508(e).requir"t ,tp"-:i3l?lo^':t]:flix?y:'?lYT'"'I? ff.:[-T'"*'"ffi,,:l',Ti;iJ"lfll"4r[ #;f,";l'g':ll1::",3ii1:X,l"X'n:,11t;i]Ji;J:Jffiff I ',lffi1','ili;; ffi;;H;s;;;'i"';i meetsrhis reqY'IlL*^Y["]1"Ji'-':IBJT;IfX':l?" "'fii:ll:::;'#"Lil""1?;i;i""ffi nti'"r' " 'i't"T,"litl?!.1""::'11".:"-p-li::,iY.:l?ii"'"?T:?Hlfi."JrT"'J*':Ti ;#il;ilil"?ffi"I.il ;'"h ": ll"l".'"":::"P,11^*"11:1,ifl:'i:::::lf3'":19",:9-"jT::lil"-:':."J.::::::-::':;'.i=,= rr*. s"" G tnstructions, including Appendix B,i;;;r;;;ilt";;;; in; "p"iilr i,""rii"". ir.lli;;; i" b" contained in vour orsanizing document

Eu"n

Ion-Y:Y T'o"^-n':::'' f Yes E uoairectty in ihe active conduct of charitable, '"llri9:::1::l ;::;ru,:i"'; #:; ;;;;;;;iJ;liil':"TllJl,l;"ffi1;;:;fi#;;fiiil;;y p;"";ilft grants toindividuars or other orsanizations rf;;.".-;to tt iine's. it "No,'' so to th" "isMsoi vv nqthat,ouarea I Yes I Noi lave yoi; exi;te.l foi- oir; oi ;i,nie ;;ais? lf "','cs," ;ttach flncr:cial infor:'netion showing that you alprivate operating rorno"iiJn; so io'th" 'ign"ut" t" a written affidavit or opinion I Ves E ru"from a certified public acci,jniant or accounting f:::'.'.'ilh c;:p:i'i:: ::3::1i:3:f :: i::: l:""::ii::)'that sets forth facts concerning your operationt "no support to demonstrate that you are likely tosatisfy the requirements iJ'tiir"*itdJas '. nliy']! *:1t?:,1"::*1ion; or (2) a statementilll'rlni^I r""li'.i.r1."d oo"otion. r. " o'iu't" oo""tinn to'no'tionr ' 'lf you answered ,,No,, to line 1a, indicate the type of public charity status you are requesting by checking one of the choicesbelow. You maY check onlY one boxThe organization is not a private foundation because it is:a 509(a)(1) and 1 70(b)(1)(A)(i)_a church or a convention or association of churches. Cornpieie and a,.ia;h Sche di;ic A' ib 509(a)(1) and 170(b)(1)(AXii)-a school' Complete and attach Schedule B' . *^^;^-r ,o.aarnh I6 sogra)r1) and 17orh)(1)(A)(iii)-a hospital, a cooperative hospital,service organization' or a medical research norgarrizalio^ upr,ri"j l,i ,r'.i,,.Jr,,"iio'r with a'iiospital, complete and atiach schedule 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;;';.;;;;;


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Form 1023 CHERISH LIFE MINISTR EIN: 90-Publlc UnarttY otalu., tvuttLtttu

t n-.,^nrro ca"{cConsgnt Flxlng l.grloo of Lllrlltauutlti iJPvr! Arsseltus'rs v-gA

For Organization

(Signature of Officer, Director, Trustee, or otherauthorized offlcial)(Type or print name of signer) (Date)

tr$i - pi ii, i ti t-r,i " i r-,itn" r'iri or i, g;l " ;f

e 509(a)(4)-an organization organized and operated exclusively for testing for public safety.f 50g(ax1) and 170(bx1)(AXiv)-an organization operated for the benefit of a college or university that is owned oroil;rated bY a governmental unii.g SO9(a)(1) and 170(b)(1)(A)(vi)-an organization that receives a substantial part of its financialsupport in the form trof contribution" fro, brbfitly supportdO organizations, from a governmental unit, or from the general public'h 50g(a)(2)-an organizatign that norrnally re.e!\-,?s not nrore than one-thircl of its financ'ial strp!'rort from gross Iinvestment in"or" inO receives morethan one{hird of its financial support from corrtribuiiutrS, itterri:c,oi ,vfees, and gross receipis from activities related to its exempt functions (subject to certain exceptions).i A publicly supported organization, but unsure if it is described in 59 or 5h. The organization would like the IRS to trdecicie tiie correct status.6 lf you checked box g, h, or i in question 5 above, you must request either an advance or a definitive ruling byselecting one of the boxes below. Refer to the insiructions to determine which type of ruling you are eligible to receive.a Request for Advance Ruling: By checking this box and sig;ing th3 cc:.:::1, p::::'-:r:l t: :::t::: 5!1 (:)(1) :{ Athe bode you request an advince ruling and agree to extend the statute of limitations on the assessment ofexcise tarunder section 4940 of the CoOe. f fre tax will apply only if you do not establish-public support statusa+ +ha anrr ^+*'' ^ """1i'":: :"":! i:i-11 liii":::,::Ii:t,l:i':..1,y'1,::;:::J["iJ:tli::"ilX'i::i;Yi'"nyeafstOOyeafS,z+lllulltlls,dlluluudysucyullutrrssiluuttrrsrrr!()/uqr'rvulqvv(I'e'rvrthe extension to a mutually agreed-upon peiiod of time or issue(s). Publication 1035, Extending the TaxAssessmenf penod, prouiO"i a more deiailed explanation gf youl rights and th.e consequences of the choicesy,ou make. Vou ma,7 dOt"in pr6ti"ation 1035 free of charge from the IRS weh site at www.lrs.gov or by callingtoll-free1-800-829-,3676.Sigrrir.rgtirisCurrSi1ivViii,,,i.,i-y,i,-,-.-l*..,*'--..]..J',..-..-.otherwise be entiiled. lf you-decide not to extend the statute of limitations, you are not eligible for an advanceruling.

TT

For IRS Use Only

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 andyou are requesting a definitiviruling. To confirm your public support status, answer line 6b(i) if you checked boxg 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,n

trtrtr

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 whosegifts totaled more than lhe 2'h amount. lf the answer is "None," check this box.

(ii) (a) For each year amounts are included on lines 1,2, and 9 of Part lX-A. Statement of Revenues andExpenses, attach a list showing the name of and amount received from each disqualified person. lf theanswer is "None," check this box.(b) For each year amounts are included on line 9 of Part lX-A. Statement of Revenues and Expenses, attacha list showing the name of and amount received from each payer, other than a disqualified person, whosep;;n:;i: .,.;J;o n:;-c th;r: thc larger of (1) 1o/o of line 10,.Part lX-A. Statement of Revenues andExpenses, or (2) $5,000. lf the answer is "None," check this box.

Did you receive any unusual grants during any of the years shown on Parl lX-A. Statement ofRevbnues and Expenses? lf Yes," attach a list including the name of the contributor, the date andamount of the grant, a brief description of the grant, and explain why it is i-ttiusuiai.I ves ENo

rorm 1023 (Rev.6-2006)


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Form 1023 LIFE MINISTRIES rtn:90-0689723Us.;'i-egyou must include a user fee payment with this apptication. lt witl not be processed without your paid user fee. lf your averageannual gross receipts have excleded or will exceed $10,000 annually over a 4-year period, you must submit payment of $850. lf,"i,in',i"" r"ceipts have not exceeded ot yil n:!:*-":?9-$]!t999,1111?lly over a 4-year period, the required user fee pavmentrs o.tuu. ucc uibrruuuuls rur rdrt ,rrt rul a usrrrrrrrwrt vi rlrvoo rswerp!s wrei a 4-r;ar period. Your check or money order must bemaoe payaUte to the United States ireasury. User feei are sub.y'ecf t9 glange Check our webslte af uruw.irs.gov and type "UserFee" in the keyword box, or call Customer Account Services at 1-877-829-5500 for current information. Eruo 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).lf "No," check the box on line 3 and enclose a user fee! Check the hox if yor,r have enclosed the reduced user fee payment of $400 (Subject to change). above tr3 Check the box if you have enclosed the user fee payment of $850 (Subject to change). ilI declare under the penalties of perjury that I am authorized to sign this application on behalf of the above organization and that I have examined thisafipiication, including the accoriipa'nying schedules and attachmints, anillo the best of my knowledge it is true, correct, and complete.PleaseSisn \ -He-re Z i6is;;i;;;r -016";, Di';"6i r;u-"ie6,-o.. otn"'authorized official) (Type or print name of signer)'fiy;; ;; -d;ititt-;' *tri irti i,i iii""'r - - - -

(Date)

ffi-mpletedForm1023Checklistwithyourfilled-in-application. rorm 1023 (Rev.6-2006)


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rq

rIir:::lirt.{ I

-'-! r ;=- * ! iJ;i-:::L* --.l: rl I! ;:= ,-i'tl

i

ii 'ai*.=.a,:1 i _i3=#=iE=ts=E:=i

.+F+k r&r=J.) ,


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INTERNAL REVENUE SERVTCEP. O. BOX 2508CINCINNATI, OH 45201,DEPARTMENT OF THE TREASI]RY

Date: IU N Z5?9LrCHERISH LIFE MINISTRTES34 PAXTON CTSTERIJTNG, VA 2OL65

Employer fdentif ication Number :90-o689723DI,N:L70530793370a2Contact Person:MRS. R. MEDLEY AD# 52402Contact Telephone Nurnber:(877) 829-ss00Aecounting Period Ending:December 31Public .Charity Status :l-70 (b) (1) (a) (vi)Forrn 9.9:C -,R,eQuirerJ-* .'1''--*,-.: .- .-YesEffectiwe Date of Exemption:March 14,w 2011-Contribution Deductibility :YeSAddendum Applies:No

^ -i *l::=-

Oear Applicant:We are pleased to inform you that upon review of your applicat.ion for taxexempt status we have determined that you are exempt from Federal income taxunder section 501(c) (3) of tshe rnternal Revenue Code. Contribut.ions to you aredeductible under section 170 of the Code. You are also gualified to reeeivetax deductible bequests, devises, transfers or gifts under section 2oss, 2Lo6^- a- ^ of ttrs-eode. -Bssarss tlTis -aettr-doEId-help-Te1fitve=ny-qu-sLiorls-L AJ44regarding your exempt staLus, you should keep it in your permulent records.organizations exempt under section 501(e)(3) of the Cod.e are further classifiedas either public charities or private foundations. we determined that you area public charity under the Code section(s) listed in the heading of thisletter -Pl-ease see enclosed Publication 422L-PC, Compliance Guide for 501(c) (3) publiccharities, for some heIpful, information a-bout your responsibilities as anexempt organization.

Letter 947 (oOlq61


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CHERISH IJIFE MINISTRIES

We have sent a copy of this letter to your representative as indicated in yourpower of attorney.

-Enclosure :_, _Feiblication, +2 ZL - pC

Lerrer 947 (DOICG)


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EIN61-1672563

LIFEGroup

RESPONSETOAPRIL8,2013INFORMATIONREQUEST

Underpenaltiesofperjury, I declare that I haveexaminedthis information, including

accompanyingdocuments,and,tothebestofmyknowledgeandbelief,theinformation

containsalltherelevantfactsrelatingtotherequestfortheinformation,andsuchfacts

aretrue,correct,andcomplete.

PatrickJ.Castle,President Date

A review of your application indicates that you do not qualify for exemption under501(c)(3)of theCode.Theactivitiespresented inyour application indicateyouarean

actionorganizationsimilartotheorganizationinRevenueRuling76-81,1976-1C.B.

156. See enclosed.We feel you are better classified asa social welfare organization

under501(c)(4)oftheCode.Contributionsto501(c)(4)organizationsarenotdeductible

bythedonor.

Response:

LIFEGroup isappropriatelyclassified asanorganizationexemptfrom Federal income

taxes under section 501(c)(3) of the Internal Revenue Code. It is not an actionorganizationascontemplatedbysection501(c)(4).

IRCSection501(c)(3)recognizesthefollowingexemptorganizations:

Corporations,andanycommunitychest,fund,orfoundation,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 ofwhich is carrying on

propaganda, or otherwise attempting, to influence legislation , and

whichdoesnotparticipatein,orintervenein(includingthepublishingor

distributing of statements), any political campaign on behalf of (or in

oppositionto)anycandidateforpublicoffice.

Exh. E-6


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EIN61-1672563

LIFEGroup

IRSregulationsfurtherexplaintherequirementsof501(c)(3)organizations:

Treas.Reg.1.501(c)(3)-1(a)(1):

Inordertobeexemptasanorganizationdescribedinsection501(c)(3),

anorganizationmustbebothorganizedandoperatedexclusivelyforone

ormoreofthepurposesspecifiedinsuchsection.Ifanorganizationfails

tomeeteither the organizational testor the operational test, it isnot

exempt.

LIFEGroupmeetsboththeorganizationalandoperationaltestsandis,therefore,an

organizationdescribedinsection501(c)(3).

A. LIFEGrouppassestheorganizationaltest.

Treas.Reg.1.501(c)(3)-1(b)states:

(1) (i) Anorganization isorganized exclusivelyfor oneormoreexempt

purposesonly if its articlesoforganization (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

insubstantialpartofitsactivities,inactivitieswhichinthemselvesarenot

infurtheranceofoneormoreexemptpurposes.

(ii) Ifthearticlesstatethatthe organization isformed for charitable

purposes, such articlesordinarily shall besufficient forpurposesof the

organizationaltest.

(3)Authorizationoflegislativeorpoliticalactivities.Anorganizationisnot

organized exclusively for one or more exempt purposes if its articles

expresslyempowerit:

(iii)Tohaveobjectivesandtoengageinactivitieswhichcharacterizeitas

anactionorganization.

Here, LIFEGroupsArticlesof Incorporation state inpart that LIFEGroup isorganized

exclusively for charitable, educational, religious, or scientific purposes within the

meaningofSection501(c)(3) ofthe InternalRevenueCodeand that no substantial


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EIN61-1672563

LIFEGroup

part of the activities of the corporation shall be the carrying on of propaganda or

otherwise attempting to influence legislationorparticipationor interventioninany

politicalcampaignonbehalfofanycandidate forpublicoffice.TheServicedoesnot

claimthatLIFEGroupfailstheorganizationaltest,andthecorporationsArticlesclearly

showthatLIFEGrouppassesthetest.

B. LIFEGroupalsopassestheoperationaltest.

TreasReg1.501(c)(3)-1(c)(3)states:

(i) Anorganization isnot operatedexclusively for oneormoreexempt

purposesifitisanactionorganizationasdefinedinsubdivisions(ii),(iii),

or(iv)ofthissubparagraph.

(ii) Anorganization isanaction organization ifa substantialpart 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)

advocatestheadoptionorrejectionoflegislation.

(iii) An organization is an action organization if it participates orintervenes,directlyorindirectly,inanypoliticalcampaignonbehalfofor

inoppositiontoanycandidateforpublicoffice.

(iv)Anorganizationisanactionorganizationifithasthefollowingtwo

characteristics: (a) Its main or primary objective or objectives (as

distinguishedfromitsincidentalorsecondaryobjectives)maybeattained

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 researchandmakingtheresults thereofavailableto

the public. In determining whether an organization has such

characteristics,allthesurroundingfactsandcircumstances,includingthe

articlesandallactivitiesoftheorganization,aretobeconsidered.

LIFEGroupisnotanactionorganizationascontemplatedbythisregulation.LIFEGroups

activities donotinclude influencing legislation toanydegreenordothey includethe


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EIN61-1672563

LIFEGroup

participationorinterventioninanypoliticalcampaignoronbehalfoforinoppositionto

anycandidateforpublicoffice.Therefore,thisresponseassumestheServiceseeksto

classifyLIFEGroupasanactionorganizationundersubparagraph(iv).

TheServicearguesthatLIFEGroupissimilartotheorganizationdescribedinRevenue

Ruling76-81.However,LIFEGroupdoesnothaveamainorprimaryobjectivethatmay

onlybeattainedbylegislationordefeatofproposedlegislation.Instead,LIFEGroups

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.ThisisverydifferentthantheorganizationdescribedinRevenueRuling76-81,

whichsupportedlegislativeandconstitutionalchangestorestricttheaccessofwomen

toabortions.Theorganizationcarriedout itsagendabysendingrepresentativesto

appear before legislative bodies to make recommendations against liberalization of

abortion laws, and by attempting to influence public opinion in favor of anamendmenttotheUnitedStatesConstitutionthatwouldprohibitabortionsexceptfor

certainreasonsofhealth.

LIFEGroupsstatedobjective,supportedby itsactivities, is topromotethedignityof

human life from conception until natural death through running, fundraising, and

praying.Thisobjectiveandsupportingactivitiesdonotrelyonthepassageordefeatof

legislation,butareaccomplishedeverydaythroughtheactsofLIFEGrouprunnersand

volunteers.Further,theorganizationsthatLIFEGroupsupportsthroughitsfundraising

efforts are other501(c)(3) organizationswith similar goals that donot participate in

politicalactivitiesorsupportoropposecandidatesforpublicoffice.Rather,thefundsareaimedatreachingindividualcitizensthrougheducationandsupport.

LIFEGroup isanorganizationexempt from taxationunder section501(c)(3). Itmeets

both the organizational and operational tests and is easily distinguished from the

organizationdescribedinRevenueRuling76-81.


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Documents

Combined Exhibits for Supplemental IRS Memorandum