The Internal Revenue Service informed Greensboro, North Carolina's Gay and Lesbian Adolescent Support System (GLASS) that since sodomy is a state crime, the group must prove it does not encourage homosexual activity or attitudes among young people in order to retain its tax-exempt status. GLASS defines its role as providing "a supportive community for self-identified lesbian, gay and bisexual youth and for those who still may be coming to terms with their sexual identities."

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