Opinion ID: 2388653
Heading Depth: 1
Heading Rank: 6

Heading: Agency Determinations

Text: The Internal Revenue Service has issued numerous rulings affirming the Agency's exempt non-profit, charitable, and religious status, including a September 9, 1959 ruling that the Agency is exempt from federal income taxes because it is a religious and educational organization as described in section 501(c)(3) of the Internal Revenue Code (I.R.C.); a November 30, 1987 letter ruling that the Agency is organized and operates exclusively to carry out the purposes of the Synod of the Sun within the meaning of section 509(a)(3) of the I.R.C; and a March 19, 1987 National Office ruling that the Agency is excused from filing annual Form 990 Information Returns because it is an internally supported, church affiliated organization within the meaning of Revenue Procedure 86-23, 1986-1 C.B. 564.