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  2. File:IRS Determination Letter dated 6-28-2022 - Wikimedia ...

    en.wikipedia.org/wiki/File:IRS_Determination...

    You are free: to share – to copy, distribute and transmit the work; to remix – to adapt the work; Under the following conditions: attribution – You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses ...

  3. Group Exemption Letter - Wikipedia

    en.wikipedia.org/wiki/Group_Exemption_Letter

    According to the IRS, a Group Exemption Letter is a ruling or determination letter that is issued to a central organization recognizing, on a group basis, the exemption from Federal income tax under 26 U.S.C. § 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption.

  4. Private letter ruling - Wikipedia

    en.wikipedia.org/wiki/Private_letter_ruling

    Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. [1] A letter ruling is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a ...

  5. Internal Revenue Service - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Service

    IRS location sign at Constitution Avenue, Washington, D.C. The IRS originates from the commissioner of internal revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure funded over a fifth of the Union's war expenses before being allowed to expire a decade later.

  6. Form 990 - Wikipedia

    en.wikipedia.org/wiki/Form_990

    Organizations described by any of these sections must file Form 990 even if the organization has not applied for a determination letter from the Internal Revenue Service. [ 11 ] A tax-exempt organization with annual gross receipts of less than $200,000 and assets less than $500,000 has the option of filing a shorter alternative form, Form 990 ...

  7. Internal Revenue Code - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code

    The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States. It is codified in statute as Title 26 of the United States Code. [1]

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