When the Trust was initially approved for 501(c)(3) status, we received an "advance ruling" letter. The "advance ruling" applies only to the fact that the trust is a public charity versus private foundation. "Under the new regulations, section 501(c)(3) organizations that have received advance rulings that will expire on or after June 9, 2008, will be classified as publicly supported charities. These organizations and their donors may rely on the organizations' advance ruling determination."

Additional information from the IRS may be found here: http://www.irs.gov/charities/charitable/article/0,,id=184670,00.html