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The Lake Sarah Improvement Association (L.S.I.A),P.O. Box 25, Loretto, MN 55357-0025is a tax exempt organization under section 501(c)(3) of the Internal Revenue Code. L.S.I.A. is also classified as a public charity under sections 509(a)(1) and 170(b)(1)(A)(vi) of the Internal Revenue Code. Contributions to L.S.I.A. are deductible under section 170 of the Code andL.S.I.A.is qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Internal Revenue Code. A copy of the most recent IRS opinion letter is available by written request.
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