Worldcon Intellectual Property, a California public benefit non-profit corporation recognized as a 501(c)(3) tax-exempt charitable corporation by the US Internal Revenue service, was formed by the WSFS Mark Protection Committee voluntarily assuming control of the Association for the Recognition of Excellence in SF & Fantasy Translation when ARESFFT ceased operations. This document is the letter from the US Internal Revenue Service confirming that WIP is a tax-exempt organization and that donations to WIP are generally tax-deductible under the the US Internal Revenue Code. Donors may use this letter as evidence of WIP’s tax-exempt status.