A list of subordinates to be included in the group exemption letter to which the irs has issued an outstanding ruling or determination letter relating to exemption. For any subordinate that is a school the parent must furnish information to.
General rules an exempt organization with subsidiaries can request a group exemption letter on behalf of its subsidiaries.
Group exemption letter sample. Organizations with 501 c 3 tax exempt status are excused from paying federal income tax on their earnings. A letter for tax exemption review of applications is written by the authority in the tax department. Group exemption letter under irc 501 c 3 and the subordinates are subject to irc 508 b the parent must furnish a statement to the effect that no subordinate to be included in the group exemption letter is a private foundation as defined in irc 509 a.
All efcsw churches are encouraged to establish exemption by either 1 requesting to be part of efcsw s irs group exemption download sample letter and send to the equipping center in yorba linda for approval or 2 to file a form 1023 with the internal revenue service to establish their tax exempt status. Ija hereby requests a group exemption letter for the subordinate organizations identified on the enclosed list of ija subordinates the person signing this letter is a principal officer of the ija. By this letter the ija acknowledges that to the best of the signing officer s knowledge.
A statement that each subordinate to be included in the group exemption letter has furnished written authorization to the central organization. The international jugglers association inc. On behalf of ah foundation i request you to pleas.
Nonprofit school franchise church denominations nonprofit sports network for low income youth nonprofit soup kitchen or thrift store franchise nonprofit veterans aid organization with many chapters. Irs publication 4573 12 2006 provides guidance on group exemptions. Reviewing the basis for 501 c 3 tax exemption may help your organization and volunteers understand why freeloaders must benefit.
These are sample request letter format for tax exemption from sales. A group exemption letter may be granted by the irs in response to an application for group exemption by a central organization on behalf of itself and one or more subordinate organizations e g chapters. Applying for a group exemption letter.
A group of volunteers of ah foundation had arranged a movie night at ali auditorium to raise funds for students of ah foundation. You can modify these sample as your requirement. Date concern authority job designation department of revenue department name company institute name.
Form 1023 is not used to make such requests the benefits to a subsidiary organization of. Applying for a group exemption letter. Providing the same benefits to people that don t do any work doesn t seem fair.
Short list of types of organizations that can benefit from a group exemption letter.