Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.

This announcement serves notice to donors that on May 21, 2015, the United States Tax Court entered a stipulated decision that effective April 1, 2010, the organization listed below is not qualified as an organization described in I.R.C. § 501(c)(3), is not exempt from taxation under I.R.C. § 501(a), and is not an organization described in I.R.C. § 170(c)(2).

Bixun Wang and Lin Cheng Foundation

Fremont, CA