INTERNAL REVENUE SERVICE
P. O. BOX 2508
CINCINNATI, OH 45201
Date:  JUL 26 2000
THE TEMPLE OF THE CELESTIAL ORDER
OMAHA, NE  68134

Based on information you supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from federal income tax under section 501(a) of the Internal Revenue Code as an organization described in section 501(c) (3).

Because you are a newly created organization, we are not now making a final determination of your foundation status under section 509(a) of the Code. However, we have determined that you can reasonably expect to be a publicly supported organization described in sections 509(a) (1) and 170 (b) (1) (A) (vi).

Accordingly during an advance ruling period you will be treated as a publicly supported organization, and not as a private foundation. This advance ruling period begins and ends on the dates shown above.

Grantors and contributors may rely on our determination that you are not a private foundation until 90 days after the end of your advance ruling period. If you send us the required information within the 90 days, grantors and contributors may continue to rely on the advance determination until we make a final determination of your foundation status.

Donors may deduct contributions to you as proved in section 170 of the Internal Revenue Code. Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.

                                               Sincerely yours,
                                              XXXXXXXXXXXXXXXXXXXXX

                                               Director, Exempt Organizations

INTERNAL REVENUE SERVICE 
P. O. BOX 2508
CINCINNATI, OH  45201
Date: DEC 01 2002