PLR 202429016
Income Inures v. does Not Inure to Private Individual
Department of the Treasury
Internal Revenue Service
Tax Exemot and Government Entitles
Release Numbe1:: 201,129016
Release Date: 7il9/2024
UIL Code: 501.06-00,
501.06-0L 501.32-00
Dear
Date:
04/25/2024
Employer m numҢc
Person te contact
This letter is our final detennination that y0u don't qualify for exemption from federal income tax under Internal Revenue Code (IR(') Section 50l(a) a.s an organization desclihed in IRC Section 50l(c)(6 )_Recently.we sent you a proposed adverse detenniuation in responst' to your application. Tue proposed adverse ddennination explained the facts, law, and ha.sis for om conclusion._ and it gave y<Jn 30 days fo file a protest Because we didn't receive :i protest \vithin fhe requin.•ll 30 day&, th<: proposed detennination is now finaL Y vu must file the federal income tax forms for the tax years: shown above within 30 days from the irate of this letter unless you request ;::iu extension of time lo file. For fm1her instrudious. forms, mid infornwtion, visit \VW,v .trs.gov.
We'll make this final adverse detenuiuation letter and the proposed adverse determination letter aYailable for public inspection after deleting certain identifying infonnation. as required by IRC Section 6110. Read the enclosed Letter 437, Notice of Intention to Disclose - Rulings, and review the two attached letters that show our proposed deletions, If you· disagree with our proposed deletions, follow the instmctions in the Letter 43 7 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 abom your federal income tax status. and responsibilities, call our customer service number at 800-829-1040 (TTY 800-829-4933 for deaf or hard ofheaiing) or t:m;tmuer service for businesses at 800-829-4933.
Enclosures:
Letter 437
Redacted Letter 4034
Letter 4038
Sincerely.
Slepben A_ Martin
Direetor. Exempt Organizations
Rulings and Agreements
LeUңr 4038 {Rev. 11-2021)
Cakt!og Number 411'.K'l'.7:S
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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