ua2~y; ~:.by';;aomeone is, depaxtidsi~t · internal rewnu~ 9~rviaa diraotor rxan~t...

Internal Rewnu~ 9~rviaa Diraotor Rxan~t OrQariisations Date : ~~,T ~9 ~UQ3 Dear Sir or Madam: WR have c:~" ,nsidered your application for recognition of exemption from Federal i~;c:ome tax under the provisions of section 501(c)(3) of the internal itavenue Code of 1986 and its applicable Income Tax Requlatic~ : :s . Based on the available information ; .w3 Have determine; that you do . nat qualify for the reasons set?~,toxth on Enclosure I . Considerstion was ivRn to whether ou ~,'~~, q y qualify ford exertion under other subsections of section 501 (c) of ;the Code :'However, we have con~iuded Chat you do not qualify under. anot a, h~`er subsection . ~ . ., As your organization has not established exemption . from Federal .income tax, it will be necessary for you to file an"annual"income tax 'return on rarm 1120 because you are an unincorporated~'yssaociation~ . ' ~onti'butions to~you are non deductible unde,~ :aection .170 of the . Code . . ~ . . : :~.ri'::~ . If you are , in agreement with our proposed .d,~n'ial' . wplease sign and retu~ :n one'copy of the enclosed Form 6018, Co~eent to Proposed Adverse Action . . .. ~s ;s :: . . You have the right to protest ~Ehis proposed'determination if yc :~ . beli3ve it is ir~cor.rect . To protest you should submit a writt~ :r~ appeal giving the facts, .law and other information to .support yv .~ : . position as explained .in the encloseu Publication 892, "Exempt Or .~anizations Appeal Procedures for UnagreArl,Issues~." The appeal must be submitted within 30 days from the date a :?,f his letter and must be . signed by one~of your principal officers . .~ ;it may'~requsst a hearing with a member of the office of the Regional ~ .,,~regtor of Apgeala wh©n . ,, ,,~ ; . ' ;"""' "' .you file your appeal . If s hearing is 'r®queated,.yyou iv,~ll be ' contacted :;to arrange a date for it . The hearinq~may be held at the Regional Office or, if you request, at any ma District Office . If you are to be represen 'one 'of your, principal officers, he or she m ~.~.r . :ney and otherwise qualify under our Co F :. ~~ :ements as set forth in, Section 60,.5" .. . : ;uraly:;Rules . See Treasury Depaxtidsi~t . . C . . `~ w~ ~. ua2~ y ; convenient . . . . ~:.by'; ;aomeone who is, not fill"a~. :propea power'of. en~vai ~~~~ractice ~ . ht~e'9tia~ymsi t . .ot . . ;r;~ ~ " ~~.23b .: .

Upload: others

Post on 14-Aug-2020

2 views

Category:

Documents

0 download

Report

Download

Embed Size (px):

TRANSCRIPT

Internal Rewnu~ 9~rviaaDiraotor Rxan~t OrQariisations

Date : ~~,T ~ 9 ~UQ3

Dear Sir or Madam:

WR have c:~",nsidered your application for recognition of exemption fromFederal i~;c:ome tax under the provisions of section 501(c)(3) of theinternal itavenue Code of 1986 and its applicable Income TaxRequlatic~ : :s . Based on the available information; .w3 Have determine;that you do . nat qualify for the reasons set?~,toxth on Enclosure I .

Considerstion was ivRn to whether ou

~,'~~,q

qualify ford exertion underother subsections of section 501 (c) of ;the Code :'However, we havecon~iuded Chat you do not qualify under. anota,h~`er subsection .

~ ..,

As your organization has not established exemption . from Federal .incometax, it will be necessary for you to file an"annual"income tax 'returnon rarm 1120 because you are an unincorporated~'yssaociation~.

'~onti'butions to~you are non deductible unde,~:aection .170 of the . Code .

~ . . : :~.ri'::~.If you are , in agreement with our proposed .d,~n'ial'. wplease sign andretu~:n one'copy of the enclosed Form 6018, Co~eent to Proposed AdverseAction . .. .

~s ;s::..

You have the right to protest ~Ehis proposed'determination if yc :~ .beli3ve it is ir~cor.rect . To protest you should submit a writt~:r~appeal giving the facts, .law and other information to .support yv .~ : .

position as explained .in the encloseu Publication 892, "ExemptOr.~anizations Appeal Procedures for UnagreArl,Issues~." The appeal mustbe submitted within 30 days from the date a:?,fhis letter and must be .signed by one~of your principal officers . .~;it may'~requsst a hearingwith a member of the office of the Regional ~.,,~regtor of Apgeala wh©n . ,, ,,~ ; � .

' ;"""' "'.you file your appeal .

If s hearing is 'r®queated,.yyou iv,~ll be

'contacted :;to arrange a date for it . The hearinq~may be held at theRegional Office or, if you request, at any maDistrict Office . If you are to be represen'one 'of your, principal officers, he or she m

~.~.r. :ney and otherwise qualify under our CoF :. ~~ :ements as set forth in, Section 60,.5"

. . . : ;uraly:;Rules . See Treasury Depaxtidsi~t . . C..`~w~ ~.

ua2~ y; convenient. . . .~:.by';;aomeone who is, notfill"a~. :propea power'of.en~vai ~~~~ractice ~ .

ht~e'9tia~ymsi t . .ot. .;r;~ ~"~~.23b .: .