PLR 202133015
Domestic Fraternal Societies, Orders, and Associations
IRS
Department of the Treasury
Internal Revenue Service
Tax Exempt and Government Entities
PO Box2508
Cincim1ati, OH 45201
Number: 202133015
Release Date: 8/7,0/7.071
UIL: 501.10-00
Dear
Date: May 25, 2021
Employer I[) numher
Form you must file:
Tax years:
Person to contact:
Name: llJ number:
Telephone:
This letter is our final determination that you don't qualify for exemption from federal income lax under Internal Revenue Corle (TRC) Section :'i0l(a) as an organization described in IRC Section 501(c)(10). Recently, we sent you a proposed adverse determination in response to your application.
The proposed adverse determination explained the facts, law, and basis for our conclusion, and it gave you 30 days to file a protest. Because we didn't receive a protest within the required 30 days, the proposed detennination is now final.
You must file tile federal income tax forms for the tax years shown above within 30 days from the date of this letter unless you request an extension oflirne lo file. For further instrnctions, fonns, and information, visit www.irs.gov.
We'll make this final adverse determination letter and the proposed adverse detennination letter ava1lable for public inspection after deleting certain identifying information, as required by IRC Section
6110. Read the enclosed Notice ȏ37, Notice ofintention to Disclose, and review the two attached letters that show our proposed deletions. If you disagree with our proposed deletions, follow the instrnctions in the Notice 437 on how to notify us. If you agree with our deletions, you don't need to take any furthc:,r action.
If you have questions about this letter, you can call the contact person shown above. If you have questions about your federal inwrne lax status and responsibilities, call our customer service number at 800-829-1040 (TTY 800-829-4933 for deaf or hard of hearing) or customer service for businesses al 800-829-4933.
Sincerely,
Stephen A. Martin
Director, Exempt Oreanizations
Rulings and Agreements
Letter 4038 (Rev. 1-2021)
Catalog Number 47632S
Source: view the official PDF
The source document contains 7 figures (charts or worksheet graphics) not reproduced in this text version. See the official PDF above.
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