Internal Revenue Service
Letter of Determination
Presented below is a facsimile of a two page letter of determination from Internal Revenue Service (IRS) for the Sons of Union Veterans of the Civil War. A copy of the letter with original signature may be viewed by selecting the following links:
Any questions regarding this letter or its meaning should be directed to the National Treasurer, Sons of Union Veterans of the Civil War (email address for the National Treasurer may be obtained by accessing the Elected and Appointed Officers and Standing and Special Committees Addresses and Emails Web Page).
AUG 14 1967
IN REPLY REFER TO:
DATE OF ORIGINAL GROUP RULING
June 11, 1941
1954 INTERNAL REVENUE CODE
Sons of Union Veterans of the Civil War
c/o Chester S. Shriver, National Secretary-
P.O. Box 24
Gettysburg, Pennsylvania 17325
We have concluded, on the basis of information presented, that the new subordinate units whose names you recently submitted are exempt from Federal Income tax under the section of the Internal Revenue Code shown above. This supplements the original ruling indicated. Any questions concerning taxes levied under other subtitles of the Code should be submitted to the appropriate District Director.
As long as your new subordinate units retain a tax exempt status, they are not required to file Federal Income tax returns, unless they are subject to the unrelated business tax imposed by section 511 of the Code. These organizations are required to file Form 990-T, Exempt Organization Business Income Tax Return, in order to report unrelated business taxable income. Each of your exempt subordinate units is required to file with its District Director, after the close of its annual accounting period, Form 990, Return of Organization Exempt From Income Tax, unless you have included the subordinate unit in a group return which you have filed.
We have incorporated into our records any current information you sent us concerning any changes in names, addresses, purposes, character or method of operation of pre-existing subordinate units or those which have ceased to exist. We are notifying the District Directors concerned of the changes made in your roster.
Next year, please send us the following items, not later than 45 days after the close of your annual accounting period:
2. A statement signed by one of your principal officers showing:
b. Whether the Internal Revenue Service has issued an outstanding ruling or determination letter to any pre-existing or new subordinate unit holding that the unit does not qualify for exemption from Federal Income tax. A list showing the names and mailing addresses of units to which such rulings or determination letters have been issued should be included in, or attached to, the statement.
3. A statement telling us if, at the close of your annual accounting period, there were no changes in your roster.
4. A statement of any changes in the character., purposes, or method of operation of your organization or those of your subordinate units.
5. Duplicate copies not previously submitted of amendments to the charter or bylaws of your organization or those of your subordinate units.
Please enter your Employer Identification Number in the designated space on all Federal returns filed and refer to it in all correspondence with the Internal Revenue Service.
Very truly yours,
John R. Barbor
Chief, Rulings Section,
Exempt Organizations Branch
Contributions made to you or your subordinate units are deductible by donors in computing their taxable income in the manner and to the extent provided by section 170 of the Code.
See also: National Counselor February 27, 2002 Letter
Comments to: SUVCW National Webmaster
Last Updated: (KAP)