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Petitioners contend that Emek and Yeshiva Rav Isacsohn were
organized exclusively as religious organizations because
respondent excused both from filing Forms 990, Return of
Organization Exempt From Income Tax.14 We disagree.
Organizations exempt from tax under section 501(a) generally are
required to file Forms 990. Sec. 6033(a)(1). However, churches,
exempt organizations with gross receipts of not more than $5,000,
and exclusively religious activities of any religious order are
exempt from that requirement. The Commissioner may relieve any
exempt organization from filing a return where the Commissioner
determines that filing is not necessary to the efficient
administration of the internal revenue laws. Sec. 6033(a)(2)(B).
Emek and Yeshiva Rav Isacsohn do not qualify for the
exception to the general filing requirement provided in section
6033(a)(2)(A). Neither school is a church, an exempt
organization with gross receipts of not more than $5,000, or a
religious order. Given that Emek and Yeshiva Rav Isacsohn were
treated as charitable organizations described in section
170(b)(1)(A)(ii), i.e., educational organizations, we infer that
the Commissioner exercised discretion under section 6033(a)(2)(B)
to except Emek and Yeshiva Rav Isacsohn from filing Forms 990.
14 Petitioners rely in part on a letter from respondent’s
counsel to petitioners’ counsel that petitioners attached to
their reply brief. Because the letter in question was not
offered into evidence at trial, the letter was returned to
petitioners unfiled and is not part of the record.
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