Tax Information Package - SH-TXP6 - IRS Correspondence - "Need more information"
Correspondence with IRS Regarding 501d Classification
Internal Revenue Service Department of the Treasury Washington, D.C. 20224
Contact: Liz Mirick
Refer Reply to: OP:E:EO:T:R:3-LM
Sandhill Farm, Inc.
c/o Route 1, Box 10
Rutledge, MO 63563
Date: DEC 06 1983
This is in reply to your application for recognition of exemption under section 501(d) of the Internal Revenue Code of 1954.
We reviewed the information you submitted and have determined that it is not sufficiently complete to enable us to make a determination as to your qualification for recognition of exemption. Please submit the following information over the signature of one of your principal officers:
1. Section 501(d) of the Code describes religious or apostolic associations or corporations, if such associations have a common treasury, but only if members include their pro rata share of the organization's income, whether distributed or not, in their individual gross incomes at the time of filing their returns.
With respect to the above: a) describe your religious and/or apostolic characteristics, and (b) indicate whether your members include their pro rata share of your income, whether distributed or not, in their individual gross income each year.
2. Provide a complete roster of members, together with a showing of all amounts paid or, if not paid, allocated to each member during each complete year of operation.
3. Provide a breakdown of your total membership, by class, for each year of your existence. Indicate which of your members are employed outside of Sandhill Farm and how much of your total income in each year is attributable to members employed on the outside.
4. Are all members entitled to clothes, food, shelter, etc. on an equal basis?
5. Do both full and provisional members live in a communal manner?
6. What is the average length of time members remain provisional members prior to becoming full members?
7. Your financial statements indicate an increase in donations and loans and a decrease in farm income. Please explain the reason for the change in your sources of support. Is it due to an increase in outside employment among your members?
8. Furnish a financial statement for the first nine months of 1983 indicating receipts and expenditures.
Please send this information within 21 days of the date of this letter so we can complete action on your application. When sending additional letters with respect to this case to the Internal Revenue Service, please place the following symbols on the envelope:OP:E:EO:T:R:3-EDM, Room 6047. These symbols do not refer to your case but rather to its location.
Chief, Exempt Organizations