r/IRS•
Anticept

Where is the IRS searchable history of reviewing the status of tax-exempt organizations?

General Question

Years ago, while doing a deep dive into not for profit regulation, specifically relating to 501(c)(7) social clubs, I came across a number of documents where the IRS published their reviews of various organizations.

Within those documents was the review and revocation of tax exempt status of a flying club and the reasons behind it. There was another one where the IRS reviewed another flying club, and upheld their tax exempt status, and provided the reasons.

As I am currently affiliated with a flying club, it's in my interest to help keep it on the straight and narrow, and recently there's been issues with some people looking at the regs and trying to loosely interpret them.

I want to provide actual cases showing that the IRS doesn't play that game, that wordplay doesn't work, and that many of the recent ideas proposed will run afoul of regulation.

Much appreciated!

Posted Mar 15, 2022, 2:22 PM UTC

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ATX_78728Top Contributor•
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AnticeptOP•

It did not, but it did help me figure out the proper keywords to search, and I finally found one example:

https://www.irs.gov/pub/irs-wd/202150032.pdf

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ATX_78728Top Contributor•
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ATX_78728Top Contributor•
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AnticeptOP•

I already put forth info from websites like this, including the EAA one. What I wanted to provide as well were historical examples of the IRS actually issuing revocations letters to organizations to get the point across.

Thanks!

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ATX_78728Top Contributor•

Oh I see...gotcha!

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