Civic Leagues and Social Welfare Groups (See Also 0501.03-25)

Internal Revenue Service
Appeals Office
300 North Los Angeles Street
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· ANGELES, CA 90011\ :_ '6 , ;i ·'\
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Number: 202017039
Release Date: 4/24/2020 . UIL: 501.0400
Certified Mail
Dear 1
Department of the Treasury
Employer Identification Number:
Person to Contact:

Employee ID Number:
Tel:
Fax:
Form:
T4Y PArind(s) Ended:

This is a final determination explaining why your organization does not qualify as an organization described in section 501 (c) (4) of the Internal Revenue Code (the "Code") for the tax periods listed above.
This letter is not a determination of (1) your exempt status for any periods other than the tax periods listed above or (2) whether your organization qualifies as an organization described in any other paragraph of section 501 (c). In the future, if you believe your organization qualifies for tax exempt status and would like to establish its status, you may request a .determination from the Internal Revenue Service by filing Form 1024, Application for Recognition of Exemption Under Section 501'(a), or Form 1024-A, Application for Recognition of Exemption Under Section 501 (c)(4) of the Internal Revenue Code, (as applicable) and paying the required user fee.
Our adverse determination as to your exempt status was made for the following reasons:
! is not an organization described in section 501(c)(4) of the Internal Revenue Code because it is not a civic league or organization operated exclusively for the promotion of social welfare. It is not primarily engaged in promoting in some way the common good and general welfare of the people of the community. Its primary activity is to promote the business interests of its members.
We'll make this letter and the proposed adverse determination letter available for public inspection under Code section 611 O after deleting certain identifying information. We have provided to you, in a separate mailing, Notice 437, Notice of Intention to Disclose. Please review the Notice 437 and the documents attached that show our proposed deletions. If you disagree with our proposed deletions, follow the instructions in Notice 437.
If you decide to contest this determination, you may file an action for declaratory judgment under the provisions of section 7428 of the Code in one of the following three venues: 1) United States Tax