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Farmland First Inc. is seeking recognition as a tax-exempt organization under section 501(c)(4) of the Internal Revenue Code. The Organizations tax identification number is 93 - 2246582. Donations to the Organization are not tax deductible as a charitable contribution for federal income tax purposes. Donations to the Organization are also attributed 100 percent as lobbying and political expenses as defined in the Internal Revenue Code and are not deductible as an ordinary or necessary business expense. For guidance on this point and other tax matters, you should consult your organization’s tax advisor.