What is the fine-grained topic of the following text: : 0437774131 Dec. 29, 2008 LTR 4168C ED 23-7111009 000000 00 000 00035655) stated “recognized you as exempt from Federal income tax, …under section 501 (c) (03) of the Internal Revenue Code…Donors may deduct contributions to you as provided in section 170 of the Code…Bequests, legacies, devises, transfers, or gifts to you or for your use are deductable for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code”. Only return the topic.
Federal tax exemption and deductions under the Internal Revenue Code