DATE
Sent via Federal Express
Tracking Number #______
Internal Revenue Service
Attn: Extracting Stop 312
201 West Rivercenter Blvd.
Covington, KY 41011
RE: Request for Group Exemption Letter
for CENTRAL ORGANIZATION
FEIN: XX-XXXXXX
Dear IRS Representative:
On behalf of CENTRAL ORGANIZATION NAME, aSTATE OF INCORPORATION nonprofit corporation, and its initial subordinates, I submit this request for a group exemption letter. Pursuant to Rev. Proc. 2016-8, I have also enclosed a user fee of $3000.00.
Pursuant to IRS Revenue Procedure 80-27, Section 4.01, CENTRAL ORGANIZATION, a“central organization,”is exempt under Section 501(c)(3) of the Internal Revenue Code. CENTRAL ORGANIZATION has subordinates, as listed in the attached Subordinate List, under its general supervision or control, as required under Rev. Proc. 80-27, Section 3.02.The following materials, enclosed, support CENTRAL ORGANIZATION’s application for a group exemption letter:
- CENTRAL ORGANIZATION’s Articles of Incorporation;
- CENTRAL ORGANIZATION’sIRS Determination Letter;
- CENTRAL ORGANIZATION’sCorporate Bylaws
- CENTRAL ORGANIZATION’s form Group Ruling Application for Inclusion;
- Signed Group Ruling Applications for Inclusion for each of CENTRAL ORGANIZATION’s initial subordinates, reflecting (a) their intent to submit to supervision and control by CENTRAL ORGANIZATION; (b) written authorization by each subordinate to be included in CENTRAL ORGANIZATION’s group exemption.
- An “Affirmation of Principal Officer,” identifying CENTRAL ORGANIZATION’s initial tax subordinates, affirming the Supporting Narrative information, and reflecting that no private foundations will be subordinates, including the following attachments:
- Subordinate List;
- Articles of Incorporation, Charter, or Articles of Association for the initial tax subordinates;
- “Supporting Narrative” containing a detailed description of the initial tax subordinates’ purposes and activities, including the sources of receipts and nature of expenditures;
- The Spirituality of the Home Visitpowerpoint presentation.
- Vincention Formation Guidelines.
- MAY INCLUDE OTHER DOCUMENTS OR INFORMATION DESCRIBING CENTRAL ORGANIZATION AND/OR SUBORDINATE ACTIVITIES
To verify that you have received these documents, please date-stamp the enclosed copy of this letter. Please return these date-stamped copies to me in the self-addressed, stamped envelope, enclosed for your convenience.
Based on the materials listed above, CENTRAL ORGANIZATIONshould qualify for group tax exemption as a central organization, and its listed initial subordinates should be covered under IRC Section 501(c)(3) beginning on the date of this group tax exemption submission.
I trust that this request and the enclosed materials are sufficient for the purposes intended; however, if you have any questions or need additional information, please feel free to call me. Thank you for your attention to this matter.
Sincerely,
______
PRESIDENT OF CENTRAL ORGANIZATION
Enclosed:Check #______for $3000.00
Copy:
FORM.Request for Group Exemption Letter.docx
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