-3-
Form 1023 and Form 1024, referred to infra, are hereinafter
referred to individually as well as collectively as the
application).
Respondent, by letter dated April 19, 2002 (the April 19,
2002, letter), informed petitioner that its Form 1023 did not
contain sufficient information to enable a determination of
qualification for exemption under section 501(c)(3). Respondent
requested that petitioner augment certain application disclosures
to provide more comprehensive details concerning its activities,
membership, and any compensation arrangements to which it may be
subject. The April 19, 2002, letter also stated that, based upon
preliminary review, petitioner’s statutory exemption status
appeared more akin to organizations qualifying under section
501(c)(4) or (6) than to those under section 501(c)(3). As a
result, respondent advised that petitioner would be permitted to
submit a Form 1024, Application for Recognition of Exemption
Under Section 501(a), for concurrent consideration with
petitioner’s Form 1023.
On May 31, 2002, having received no response to the April
19, 2002, letter, respondent notified petitioner that its
application was no longer under consideration. Petitioner was
granted an additional 90 days to submit a new Form 1023 for
resumption of administrative review at no additional charge.
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Last modified: May 25, 2011