Below are excerpts from the IRS Ruling letter and corporation information.

Internal Revenue Service                                              Date: AUG 15, 1986
Department of the Treasury                                          Employer Identification Number
P.O. Box 1680, GPO Brooklyn, N.Y. 11202                       22-2697970

District Director

Sail USA                                                               Accounting Period Ending:
241 Nooseneck Hill Road                                       December 31st
West Greenwich, RI 02817                      

Foundation Status Classification    501 (c) (3)

Dear Taxpayer:

Based on information 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(c)(3) of the Internal Revenue Code.

Donors may deduct contributions to you as provided in section 170 of the Code. Bequests, legacies, 

devices, transfers, or gifts to you for you use are deductible for Federal estate and gift tax purposes.

Below are excerpts from Rhode Island corporation information.

State of Rhode Island and Providence Plantation
NON-PROFIT CORPORATION
ORIGINAL ARTICLES OF INCORPORATION

The undersigned, acting as incorporators of a corporation under Chapter 7-6 of the General Laws, 

1956, as amended, adopts the following Articles of Incorporation for such corporation:

First:         The name of the corporation is SAIL USA, Inc.

Second:      The period of its duration is Perpetual

Third:        The purposes for which the corporation is organized are:

        To provide free sailing and power boat instructions for children to 

        combat Juvenile delinquency and to teach sailboat racing to improve the 

        caliber of United States participants in international competition.

If you would like to Donate Your Boat, Motor Home, or other Property,

  Our E-mail address is:  donate@sailusa.org

Copyright © 2001-2003  Sail USA, Incorporated 101203