Religious, Charitable, etc., Institutions and Community Chest

Department of the Treasury
Internal Revenue Service
Tax Exempt and Government Entities
Number: 202248014
Release Date: 12/2/2022
UIL: 501.03-00
CERTIFIED MAIL - RETURN RECEIPT REQUESTED :
Dear :
Why we are sending you this letter
Date:
Taxpayer ID number:
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 501(a) as an organization described in IRC Section 501(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 501(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)(1) and Rev. Rul. 59-95, 1959-1 C.B. 627.
Organizations that are not exempt under IRC Section 501 generally are required to file federal income tax returns and pay tax, where applicable. For further instructions, forms and information please visit www.irs.gov.
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 final determination, 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 file your action for declaratory judgment
If you decide to contest this determination, you may file an action for declaratory judgment under the provisions of IRC Section 7428 in one of the following three venues: 1) United States Tax Court, 2) the United States Court of Federal Claims or 3) the United States District Court for the District of Columbia.
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 400 Second Street, NW 717 Madison Place, NW Washington, DC 20217 Washington, DC 20439 U.S. District Court for the District of Columbia 333 Constitution Ave., N.W.
Washington, DC 20001
Letter 6337 (12-2020)
Catalog Number 74808E

Department of the Treasury f,m
Internal Revenue Service
IRS Tax Exemot and Government Entities
CERTIFIED MAIL - Return Receipt Requested
Date:
09/3/2021
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:
Dear :
Why you're receiving this letter
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 501(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 ofthis letter. We'll issue a final adverse letter determining that you aren't an organization described in IRC Section 501(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

Name of taxpayer
Open Hearts And Spiritual Mind Foundation Tax Identification Number (last 4 digits) 5696 Year/Period ended 201912

# Issue

Whether Open Hearts And Spiritual Mind Foundation qualifies for exemption under Section 501(c)(3) of the Internal Revenue Code?

# Facts

The initial contact letter requesting documentation of various financial items and setting up an interview with the organization was sent to the most current address listed to the Internal Revenue Service on July 1, 2021. This was returned as undeliverable. This address was as follows:
PO Box 5824
Hillside, NJ 07205
The initial contact letter was resent on July 8, 2021 to the addresses listed on Form 990 for tax period ending December 31, 2019. One was for the organization and the other was for the officer Rudolph k. Johnson. The letters were successfully delivered per UPS tracking numbers 1Z1483590197038792 and 1Z1483590199126808. The addresses were as follows:
80 Boyden Ave,
Maplewood, NJ 07040
156 Harper Ave
Irvington, NJ 07111
Due to no response, the initial contact letter was resent on July 28, 2021. Internal research showed alternative addresses for the most current officers listed on Form 990 for tax period ending December 31, 2020. There was no alternative address listed for the organization. The letters were successfully delivered per UPS tracking numbers 1Z1483590198487582, 1Z1483590195951576, 1Z1483590198639597 and USPS tracking 70151520000353636403.
The addresses were as follows:
Open Hearts And Spiritual Mind Foundation Inc c/o Rudolph K Johnson Jr PO Box 5824 Hillside, NJ 07205 Open Hearts And Spiritual Mind Foundation Inc c/o Rudolph K Johnson Jr 1028 Chancellor Ave Fl 2 Maplewood, NJ 07040 Name of taxpayer Open Hearts And Spiritual Mind Foundation Tax Identification Number (last 4 digits) 5696 Year/Period ended 201912 Open Hearts And Spiritual Mind Foundation Inc c/o Chrystala Lherrison 209 Hollywood Ave Hillside, NJ 07205 Open Hearts And Spiritual Mind Foundation Inc c/o Chrystala Lherrison 94 Elizabeth Ave Newark, NJ 07108 The organization failed to respond to the initial contact letters sent for tax period ending December 31, 2019.

# Law

IRC § 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 § 6033(a)(1) provides, except as provided in IRC § 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.
Treas. Reg. § 1.6001-1(a) in conjunction with Treas. Reg. § 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.
Treas. Reg. § 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.
Name of taxpayer
Open Hearts And Spiritual Mind Foundation Tax Identification Number (last 4 digits) 5696 Year/Period ended 201912 Treas. Reg § 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 district 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.
Government’s Position:
In accordance with the above cited provisions of the Code and regulations under IRC §§ 6001 and 6033, organizations 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 for the purposes for which it was granted taxexempt status and to determine its liability for any unrelated business income tax.
The Organization has failed repeatedly to respond to the Service’s request for information in contrast to section 1.6033-1(h)(2) of the regulations which require an organization to provide such information as requested to allow the Service to make a determination of that organization’s exempt status.
It is the Service's position that the organization failed to meet the reporting requirements under IRC §§ 6001 and 6033 to be recognized as exempt from federal income tax under IRC § 501(c)(3). Accordingly, it is proposed that the organization's exempt status be revoked effective January 1, 2019.
Taxpayer’s Position:
Taxpayer’s position is unknown.

# Conclusion

It is the Services position that the Organization does not qualify for exemption from federal income tax under IRC §501(c)(3). The proposed date of the revocation is January 1, 2019.