Department of the Treasury
Director, Exempt Organizations

Internal Revenue Service
P.O. Box 2508
Cincinnati, OH 45201

Employer Identification Number: 62-1548337
Document Locator Number: 17053071733000
Contact Person - ID Number: Faye Ng (31-04350)
Contact Telephone Number: (877)829-5500

Southeastern Climbers Coalition, Inc.
1936 Wellona Pl
Atlanta, GA 30345

Date Stamp: May 08, 2000

Dear Sir or Madam:

Based on the information you recently submitted, we have classified your organization as one that is not a private foundation within the meaning of section 509(a) of the Internal Revenue Code. You are not a private foundation because you are an organization of the type described in sections 509(a)(1) and 170(b)(1)(A)(vi).

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.

This classification is based on the assumption that your operations will continue as you have stated. If your sources of support, or your purposes, character, or method of operation change, please let us know so we can consider the effect of the change on your exempt status and foundation status.

This letter supersedes any previous letter or notice we have issued in which your organization was presumed to be a private foundation.

Grantors and contributors may rely on this determination unless the Internal Revenue Service publishes notice to the contrary. However, if you lose your sections 509(a)(1) and 170(b)(1)(A)(vi) 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 sections 509(a)(1) and 170(b)(1)(A)(vi) organization.

The law requires you to make your annual return available for public inspection without charge for three years after the due date of the return. You are also required to make available for public inspection a copy of your exemption application, any supporting documents and this exemption letter to any individual who requests such documents in person or in writing. You can charge only a reasonable fee for reproduction and actual postage costs for the copied materials. The lawdoes not require you to provide copies of public inspection documents that are made widely available, such as by posting them on the Internet (World Wide Web). You may be liable for a penaltyof $20 a day for each day you do not make these documents available for public inspection (up to a maximum of $10,000 in the case of an annual return).

Letter 1078 (DO/CG) Modified

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Southeastern Climbers Coalition, Inc.

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, identification number and telephone number are shown in the heading of this letter.

Sincerely yours,

Signature Stamp: Steven T. Miller

Steven T. Miller
Director, Exempt Organizations

Letter 1078 (DO/CG) Modified