Homeowners Association

Department of the Treasury
•
Internal Revenue Service
Date:
05/29/2024
Tax Exemot and Government Entities
IRS
Release Number: 202434013
Release Date: 8/23/2024
UIL Code: 501.04-00,
501.04-07
Dear
Employer ID number.
Form you must file: rax yeara:
All
Person to contact:
This letter is our fmal 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)( 4 ). Recently, we sent you a proposed adverse determination in response to yom· 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 fonns 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 fmther instmctions, forms, and infonnation, visit WWW.ll'S.gov.
We'll make this final adverse detem1ination letter and the proposed adverse determination letter available for public inspection after deleting ce1tain 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 om· proposed deletions, follow the instmctions in the Letter 437 on how to notify us. If you agree with om· deletions, you don't need to take any fmther 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 Olll' customer se1vice number at 800-829-1040 (TTY 800-829-493 for deaf or hard of hearing) or customer service for businesses at 800-829-4933.
Enclosures:
Letter437
Redacted Letter 4034
Redacted Letter 4038
Sincerely,
Stephen A Martin
Director, Exempt Ot·ganizations
Rulings and Agreements
Letter 4038 (Rev. 11-2021)
Catalog Number 47632S