PLR 202226017
Section 501(c)(25) Organizations
*
Department of the Treasury f_m
Internal Revenue Service
RS Tax Exempt and Government Entities
J
P.O. Box 2508
Cincinnati, OH 45201
Number: 202226017
Release Date: 7/1/2022
Dear
Date:
04/04/2022
Employer ID number:
Person to contact:
UIL: 501.25-00
This letter is our final determination that you don't qualify for exemption from federal income tax under Internal Revenue Code (IRC) Section 50l(a) as an organization described in IRC Section 50l(c)(25). 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 determination is now final.
You must file the federal income tax forms for the tax years shown above within 30 days from the date of this letter unless you request an extension of time to file. For further instructions, forms, and information, visit www.irs.gov.
We'll make this final adverse determination letter and the proposed adverse determination letter available for public inspection after deleting certain identifying information, as required by !RC Section 6110. Read the enclosed Letter 437, Notice oflntention to Disclose - Rulings, and review the two attached letters that show our proposed deletions. If you disagree with our proposed deletions, follow the instructions in the Letter 437 on how to notify us. If you agree with our deletions, you don't need to take any further action.
If you have questions about this letter, you can call the contact person shown above. If you have questions about your federal income tax status and responsibilities, call our customer service number at 800-829-1040 (TTY 800-879-49'1 '1 for <leaf or hare! of hearing) or rnstmner service for hnsinesses at 800-879-4 9'1 '1 Enclosures:
Letter 437
Redacted Letter 4034
Redacted Letter 4038
Sincerely,
Stephen A. Martin
Director, Exempt Organizations
Rulings und Agreements
I c,ttc,r 4030 (Rov.11 2021)
Catalog Number 476325
Source: view the official PDF
The source document contains 5 figures (charts or worksheet graphics) not reproduced in this text version. See the official PDF above.
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