A determination letter was issued in July 1971 by the Internal Revenue Service declaring that the Vienna Joint Civic Youth Sport Association, now known as Vienna Youth, Inc., was exempt from federal income tax under Section 501 (c) (3) of the Internal Revenue Code.

Donors to Vienna Youth, Inc. may deduct contributions as provided in Section 170 of the Internal Revenue Code.

Bequests, legacies, devises, transfers, or gifts to VYI are deductible for Federal estate adn gift tax purposes if they meet the requirements of the Code.