PLR 202406014
Section 501(c)(3) Organizations
Department of the Treasury
Internal Revenue Service
PO Box2508
Cincinnati, OH 4520 I
Legend:
B = Date
C = Name of State x dollars '"' dollar amount y percent = percent amount
Dear
Date: 09/13/2023
Employer ID number:
Person to contact:
Name: iD number:
Telephone:
Fax:
U!L:
501.33-00
501.36-01
We considered your application for recognition of exemption from federal income tax under Internal Revenue Code (IRC) Section 50] (a). We determined that you don't qualify for exemption under IRC Section 50 I (c)(3 ).
This letter explains the reasons for our conclusion. Please keep it for your records.
# Issues
Do you qualify for exemption under IRC Section 501 (c)(3)? No, for the reasons stated below.
# Facts
You submitted Form 1023-EZ, Streamlined App!icationfi:,r Recognition ofExemption Under Section 501 (c)(3) oj'the Internal Revenue Code. You attest that you were incorporated on B, in the state ofC. You attest that you have the necessary organizing document, that your organizing document limits your purposes to one or more exempt purposes within the meaning ofIRC Section 50l(c)(3), that your organizing document does not expressly empower you to engage in activities, other than an insubstantial part that are not in furtherance of one or more exempt purposes, and that your organizing document contains the dissolution provision required under IRC Section 501(c)(3). However, your organizing document, Articles ofrncorporation, did not have appropriate purpose and dissolution clauses.
You attest that you are organized and operated exclusively to further charitable purposes. You attest that you have not conducted and will not conduct prohibited activities under l RC Section 501 ( c )( 3). Specifically, you attest you will:
• Refrain from supporting or opposing candidates in political campaigns in any way
•
Ensure that your net earnings do not inure in whole or in part to the benefit of private shareholders or individuals
Letter4034 (Rev. 01-2021)
Catalog Number 47628K
Source: view the official PDF
The source document contains 8 figures (charts or worksheet graphics) not reproduced in this text version. See the official PDF above.
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