Religious, Charitable, etc., Institutions and Community Chest

Date:
IRS
Department of the Treasury
Internal Revenue Service
Tax Exemot and Government Entitles
May 5, 2022
Taxpayer 10 number:
Release Number: 202247014
Release Date: 11/25/2022
UIL Code: 501.03-00
CERTIFIED MAIL - RETURN RECEIPT REQUESTED Dear
Why we are sending you this letter
Form:
Tax periods ended:
Person to contact:
Name:
ID number:
Telephone:
Fax:
This is a 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)(3). effective . Your determination letter dated , is revoked.
Our adverse determination as to your exempt status was made for the following reasons: You have failed to produce documents to establish that you are operated exclusively for exempt purposes within the meaning of IRC Section 50l(c)(3), and that no part of your net earnings inures to the benefit of private shareholders or individuals. You failed to respond to repeated reasonable requests to allow the Internal Revenue Service to examine your records regarding your receipts, expenditures or activities as required by IRC Sections 6001 and 6033 (a)(l) and Rev. Rul. 59-95, 1959-l C.B. 627.
Organizations that are not exempt under IRC Section 50 I generally are required to file federal income tax retums and pay tax, where applicable. For further instructions, forms and information please visit www.irs.gov.
Because you were a private foundation as of the effective date of the adverse detennination, you are considered to be a taxable private foundation until you terminate your private foundation status under IRC Section 507. fu addition to your income tax return, you must also continue to file Form 990-PF, Return of Private Foundation or Section 4947(a)(l) Tmst Treated as Private Foundation, by the 15th day of the fifth month after the end of your annual accounting period.
Contributions to your organization are no longer deductible under IRC Section 170.
What you must do if you disagree with this determination If you want to contest our fmal detemlination, you have 90 days from the date this determination letter was mailed to you to file a petition or complaint in one of the three federal courts listed below.
How to f'lle your action for declaratory judgment
If you decide to contest this detennination, you may file au action for declarato1y judgment under the provisions ofIRC Section 7428 in one oftbe following tlrree venues: 1) United States Tax Court, 2) the United States Court of Federal Clai1ns or 3) the United States District Court for the District of Columbia.
Letter 6337 (12-2020) catalog Number 14808E Please contact the clerk of the appropriate court for rules and the appropriate forms for filing an action for declaratory judgment by referring to the enclosed Publication 892, How to Appeal an IRS Determination on Tax-Exempt Status. You may write to the courts at the following addresses:
United States Tax Court U.S. Court of Federal Claims U.S. District Court for the District of Columbia 400 Second Street, NW 717 Madison Place, NW 333 Constitution Ave., N.W.
Washington, DC 20217 Washington, DC 20439 Washington, DC 20001 Processing of income tax returns and assessments of any taxes due will not be delayed if you file a petition for declaratory judgment under IRC Section 7428.
We'll notify the appropriate state officials (as permitted by law) of our determination that you aren't an organization described in IRC Section 50l(c)(3).
Information about the IRS Taxpayer Advocate Service
The IRS office whose phone number appears at the top of the notice can best address and access your tax information and help get you answers. However, you may be eligible for free help from the Taxpayer Advocate Service (TAS) if you can't resolve your tax problem with the IRS, or you believe an IRS procedure just isn't working as it should. T AS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Contact your local Taxpayer Advocate Office at:
Internal Revenue Service
Taxpayer Advocate Office
Or call TAS at 877-777-4778. For more information about TAS and your rights under the Taxpayer Bill of Rights, go to taxpayeradvocate.irs.gov. Do not send your federal court pleading to the TAS address listed above. Use the applicable federal court address provided earlier in the letter. Contacting T AS does not extend the time to file an action for declaratory judgment.
Where you can find more information
Enclosed are Publication 1, Your Rights as a Taxpayer, and Publication 594, The IRS Collection Process, for more comprehensive information.
Find tax forms or publications by visiting www.irs.gov/forms or calling 800-T AX-FORM (800-829-3676).
If you have questions, you can call the person shown at the top of this letter.
If you prefer to write, use the address shown at the top of this letter. Include your telephone number, the best time to call, and a copy of this letter.
Keep the original letter for your records.
Enclosures:
Publication 1
Publication 594
Publication 892
Steere]~ n )~
A. Brinkl~
~~~ Director, Exempt Organizations Examinations
Letter 6337 (12-2020)
Catalog Number 74808E
IRS
Department of the Treasury
Internal Revenue Service
Tax Exemot and Government Entities
CERTIFIED MAIL - Return Receipt Requested Dear
Why you 're receiving this letter
Date:
06/09/2021
Taxpayer ID number:
Form:
Tax periods ended:
Person to contact:
Name:
ID number:
Telephone:
Fax:
Address:
Manager's contact information:
Name:
ID number:
Telephone:
Response due date:
07/09/2021
We enclosed a copy of our audit report, Form 886-A, Explanation ofltems, explaining that we propose to revoke your tax-exempt status as an organization described in Internal Revenue Code (IRC) Section 50l(c)(3).
If you agree
If you haven't already, please sign the enclosed Form 6018, Consent to Proposed Action, and return it to the contact person shown at the top of this letter. We'll issue a final adverse letter determining that you aren't an organization described in IRC Section 50l(c)(3) for the periods above.
After we issue the final adverse determination letter, we'll announce that your organization is no longer eligible to receive tax deductible contributions under IRC Section 170.
If you disagree
1. Request a meeting or telephone conference with the manager shown at the top of this letter.
2. Send any information you want us to consider.
3. File a protest with the IRS Appeals Office. If you request a meeting with the manager or send additional information as stated in 1 and 2, above, you'll still be able to file a protest with IRS Appeals Office after the meeting or after we consider the information.
The IRS Appeals Office is independent of the Exempt Organizations division and resolves most disputes informally. If you file a protest, the auditing agent may ask you to sign a consent to extend the period of limitations for assessing tax. This is to allow the IRS Appeals Office enough time to consider your case.
For your protest to be valid, it must contain certain specific information, including a statement of the facts, applicable law, and arguments in support of your position. For specific information needed for a valid protest, refer to Publication 892, How to Appeal an IRS Determination on Tax-Exempt Status.
Letter 3618 (Rev. 8-2019)
Catalog Number 34809F
Fast Track Mediation (FTM) referred to in Publication 3498, The Examination Process, generally doesn't apply now that we've issued this letter.
4. Request technical advice from the Office of Associate Chief Counsel (Tax Exempt Government Entities) if you feel the issue hasn't been addressed in published precedent or has been treated inconsistently by the IRS.
If you're considering requesting technical advice, contact the person shown at the top of this letter. If you disagree with the technical advice decision, you will be able to appeal to the IRS Appeals Office, as explained above. A decision made in a technical advice memorandum, however, generally is final and binding on Appeals.
Ifwe don't hear from you
If you don't respond to this proposal within 30 calendar days from the date of this letter, we'll issue a final adverse determination letter.
Contacting the Taxpayer Advocate Office is a taxpayer right
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that can help protect your taxpayer rights. TAS can offer you help if your tax problem is causing a hardship, or you've tried but haven't been able to resolve your problem with the IRS. If you qualify for TAS assistance, which is always free, TAS will do everything possible to help you. Visit www.taxpayeradvocate.irs.gov or call 877-777-4778.
Additional information
You can get any of the forms and publications mentioned in this letter by visiting our website at www.irs.gov/forms-pubs or by calling 800-TAX-FORM (800-829-3676).
If you have questions, you can contact the person shown at the top of this letter.
Enclosures:
Form 6018
Form 4621-A
Form 886-A
Pub 892
Pub 3498
Sincerely, s(Ul;t,, co~- 6~ ~
Sean O'Reilly f v'
Director, Exempt Organizations Examinations
Letter 3618 (Rev. 8-2019)
Catalog Number 34809F
Form886-A
(Rev. May 2017)
Name of taxpayer

# Issue

EXPLANATIONS OF ITEMS
Tax Identification Number (Last 4 digits) Schedule number or exhibit Year/Period ended Whether exemption under the Internal Revenue Code (IRC) Section 501(c)(3) should be revoked for the to ( ) for failure to meet the reporting requirements under IRC Section 6001 and 6033.

# Facts

The was incorporated in the state of on as a nonprofit corporation. It was formed exclusively for charitable purposes within the meaning of IRC Section 501 (c)(3).
The was given exemption as a private foundation under IRC Section 501 (c)(3) within the meaning of Section 509(a) effective on The mailing address on record is the same as its address on the Form which is at On , Letter 3611 along with Form 4564- Information Document Request both dated were mailed to the requesting an appointment to examine books and records and activities related to the Form . Letter 3611 asks the to respond by . No response has been received from the more than two months since Letter 3611 was first mailed.
There has been no Undeliverable notice received from the US Postal Service to indicate that the address is not valid.
Phone number listed on the Form is not valid. .bm'!!:
IRC Section 6001 provides that every person liable for any tax imposed by the IRC, or for the collection thereof, shall keep adequate records as the Secretary of the Treasury or his delegate may from time to time prescribe.
IRC Section 6033(a)(1) provides, except as provided in Section 6033(a)(2), every organization exempt from tax under section 501(a) shall file an annual return, stating specifically the items of gross income, receipts and disbursements, and such other information for the purposes of carrying out the internal revenue laws as the Secretary may by forms or regulations prescribe, and keep such records, render under oath such statements, make such other returns, and comply with such rules and regulations as the Secretary may from time to time prescribe.
Reg. Section 1.6001-1(a) in conjunction with Section 1.6001-1(c) provides that every organization exempt from tax under IRC § 501 (a) and subject to the tax imposed by IRC § 511 on its unrelated business income must keep such permanent books or accounts or records, including inventories, as are sufficient to establish the amount of gross income, deduction, credits, or other matters required to be shown by such person in any return of such tax. Such organization shall also keep such books and records as are required to substantiate the information required by IRC § 6033.
Catalog Number 20810W
Page_'-- www.irs.gov
Form 886-A (Rev. 5-2017)
Form886-A
(Rev. May 2017)
Name of taxpayer
EXPLANATIONS OF ITEMS
Tax Identification Number (Last 4 digits) Schedule number or exhibit Year/Period ended
Reg. Section 1.6001-1 (e) states that the books or records required by this section shall be kept at all times available for inspection by authorized Internal Revenue officers or employees, and shall be retained as long as the contents thereof may be material in the administration of any Internal Revenue law.
Reg. Section 1.6033-1 (h)(2) provides that every organization which has established its right to exemption from tax, whether or not it is required to file an annual return of information, shall submit such additional information as may be required by the Director, for the purpose of enabling him to inquire further into its exempt status and to administer the provisions of subchapter F (section 501 and the following), chapter 1 of the Code and IRC § 6033.
Rev. Rul. 59-95, 1959-1 C.B. 627, concerns an exempt organization that was requested to produce a financial statement and statement of its operations for a certain year. However, its records were so incomplete that the organization was unable to furnish such statements. The Service held that the failure or inability to file the required information return or otherwise to comply with the provisions of IRC § 6033 and the regulations which implement it, may result in the termination of the exempt status of an organization previously held exempt, on the grounds that the organization has not established that it is observing the conditions required for the continuation of exempt status.
Taxpayer's Position:
Taxpayer's position is unknown at this time.
Government's Position:
Under IRC Section 6001 and 6033, an organization recognized as exempt from federal income tax must meet certain reporting requirements. These requirements relate to the filing of a complete and accurate annual information (and other required federal tax forms) and the retention of records sufficient to determine whether such entity is operated in accordance with its tax-exempt purposes.
Because the fails to respond to the Service's request for information to verify its continuing qualification for exempt status as required under Reg. Section 1.6033-1 (h)(2), its exempt status should be revoked, similar to the treatment described in Rev. Rul. 59-95.

# Conclusion

The exemption under IRC Section 501(c)(3) should be revoked due to its failure to meet the reporting requirements under IRC Section 6001 and 6033. Proposed date of revocation Catalog Number 20810W Page_..__ www.irs.gov Form 886-A (Rev. 5-2017)