200806022: Appeals denies a claim for section 501(c)(13) exemption

Plain-English summary

An organization appealed a proposed adverse determination about its federal income tax exemption under section 501(c)(13). The IRS Appeals office checked the box denying the exemption. The letter gives no facts or explanation for the denial. It directs the organization to file Form 1120 income tax returns for the affected years within 30 days, unless it obtains an extension. The release does not identify those years.

Ruling snapshot

• Question: Would Appeals grant exemption under section 501(c)(13)?
• Outcome: Denied; Appeals checked the denial box.
• Key authorities: IRC § 501(c)(13).

Full text (IRS public release)

REDACTED LETTER

Internal Revenue Service
Department of the Treasury

Release Number: 200806022
Release Date: 2/8/08
Date: 11/5/07
Employer Identification Number:
UIL Code: 501.03-10
Tax Year(s) Ending:
-
Person to Contact:
Employee ID Number:
Contact Telephone Number:

Dear:

We have considered your appeal of the adverse action proposed by the Director, Exempt Organizations. The paragraph(s) checked below indicate(s) our decision.

X Your exemption from Federal income tax under section 501(c)(13) of the Internal Revenue Code is:

__ confirmed.
__ modified. A new determination letter is enclosed.
X denied or __ revoked. You are required to file Federal income tax returns on Form 1120 for the above years. You should file these returns with the appropriate service center listed in the instructions for those returns, within 30 days from the date of this letter, unless a request for extension of time is granted.

__ You are not a private foundation because you are described in code section(s)
______.

__ You are an operating foundation as described in code section 4942(j)(3).

__ You have no liability for excise taxes under IRC ____ for the above year(s).

__ Your liability for excise taxes under IRC ____ for the above year(s) was properly reported on your return(s).

Baltimore Appeals Office
[illegible]

__ There is no change to your unrelated business income tax liability as reported for the above years.

__ Your Form(s) 990-T for the above years are accepted as filed.

You may direct questions about the decision to the appeals officer whose name and telephone number are shown above.

Sincerely,

[illegible signature]

Charles Fisher
Appeals Team Manager

Enclosure: Notice 437

Baltimore Appeals Office
[illegible]