IRS Letter 1/5/15

This is a letter from the IRS, dated 1/5/14 (real life: 1/5/15 -- I hope this doesn't bite us in the ass)

Gist

We need to double check our organizing documents to make sure they:

(a) Limit the purpose of such organization to one or more of the exempt purposes under IRC 501(c)(3); and
(b) not expressly empower the organization to engage, otherwise than as an insubstantial part of its activities, in activities that in themselves are not in furtherance of one or more exempt purposes; and
(c) provide that an organization's assets must be dedicated to an exempt purpose within IRC 501(c)(3), either by an express provision in its governing instrument or by operation of law.

We need to sign the information request and fax it back to them. We specifically do not need to include the organizing documents.

Text

Dear Sir or Madam:

Why you are receiving this letter

We need more information to complete consideration of your application for exemption.

What you must do

Provide responses to the questions listed on the enclosed Information Request using the sumitssion instrictions in the ducoment. Your response should be submitted by the due date shown above [1/19/14]. If you need additional time to respond, please call me at the telephone number listed at the top of this letter.

If you don't respond

If we don't hear from you by the due date, we'll send a letter stating your application is not accepted and your user fee will not be refunded. You'll be requred to submit a new application and any applicable user fee to pursue tax-exempt status.

Also, if you don't respond by the due date, we'll conclude that you have not taken all reasonable steps to complete your application for exemption. Under IRS Code Section 7428(b)(2), you must take all steps to obtain recognition in a timely manner and exhaust all administrative remedies available to you within the IRS before a court can issue a declaratory judgement regarding your exempt status. If you fail to timely provide the information we need to act on your application, you may lose your rights to a declaratory judgement under Section 7428.

Additional Information If your have questions, you can call me at the telephone number listed at the top of this letter. If you have concerns after speaking to me, feel free to call my supervisor, whose name and telephone number are also listed at the top of this letter.

[Additional paragraph and info left out]