501 (c) (3) Charitable Status

of Positive Lights, Inc.

Positive Lights, Inc. has been approved by the IRS as a not for profit charitable organization under Internal Revenue Code Section  501(c)(3). This means that we are a "publicly supported charity" and not a private foundation under the tax laws.

Contributions to Positive Lights are therefore tax deductible within the general limits of tax code section 170. Specifically, contributions to Positive Lights, Inc. may not exceed 50% of the donor's adjusted gross income in any tax year. (Of course, we will be delighted with contributions of far less than that.)

For those who wish to verify our charitable status, we are listed in the IRS online Publication 78. To find our listing, follow these steps.

1.  Go to http://www.irs.gov/charities/index.html

2.  Click on "Search for Charities"
  ( http://www.irs.gov/charities/article/0,,id=96136,00.html )

3.  Click on "Search Now"
  ( http://www.irs.gov/charities/page/0,,id=15053,00.html )

4.  Enter " Positive Lights " -- no comma, no Inc.
5.  Enter "KS" in the State Box

The result will confirm that Positive Lights is an approved 501(c)(3) organization.

Vernon Jacobs

Treasurer