CO-STAR has been determined by the Exempt Organizations Division of the Internal Revenue Service to be a public charity and a non-profit organization, exempt from federal income tax under section 501 (a), as described in section 501(c)3 of the Internal Revenue Code.

The Internal Revenue Service made its final ruling on CO-STAR on July 29, 2003. Grantors and contributors may rely on this determination that CO-STAR is a public charity and non-profit organization and will be granted, by the IRS, all of the benefits associated with making a donation to such an organization.

CO-STAR's pertinent information is as follows:

EIN: 23-3028815
Foundation Status Classification: 509(a)2

Please direct any questions concerning CO-STAR's non-profit status to