501 C-3

Internal Revenue Service

March 18,2005

United Way of Cleveland County, Inc
132 W. Graham St.
Shelby, NC 28150-5360

Department of the Treasury
P.O. Box 2508
Cincinnati, OH 45201

Person to Contact:
Stephanie Broach-Camp 31-04022
Customer Service Specialist
Toll Free Telephone Number:
8:30 a.m. to 5:30 P.M. ET
877-829-5500
Fax Number
513-263-3756
Federal Identification Number:
56-6030073

Dear Sir or Madam:

This is in response to your request of March 18, 2005, regarding your organization's tax exempt status.

In December 1971 we issued a determination letter that recognized your organization as exempt from federal income tax.

Our records indicate that your organization is currently exempt under section 501(c)(3) of the Internal Revenue Code.

Our records indicate that your organization is also classified as a public charity under sections 509(a)(1) and 170 (b)(1)(A)(vi) of the Internal Revenue Code.

Our records indicate that contributions to your organization are deductible under section 170 of the Code, and that you are qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Internal Revenue Code.

If you have any questions, please call us at the telephone number shown in the heading of this letter.

Sincerely,

Janna K. Skufca, Director, TE/GE
Customer Service Accounts