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vv • a.vv• iv-wv iui iii vvr vi�v [1./ U voii ✓GI.I LG4�J. �� ,L U. S_ TREASURY DEPARTMENT INTERNAL RZVF-NUE SERVICE WASHINGTON 25, D_C_ E - ►Tr,tETLY 11E7Vt TP •AUG 3 1 1964 a��= General Council of the Assemblies Of Goo' 14145 5oonville avenue Springfield, i i ssouri 65802 C entl era en_ {e have considered your request for a group rulirb holdin,, your subordinate units exempt from Federal income tax as organ-- E Azawions described in section 5010)(3) of the Internal ]Revenue Code of 1954. Our records disclose that you were hold exempt from Federal income tax under section 231(6) of the Revenue Act of 1921 on April 15, 1922. pn September 14, 1935 You were held exempt under a section 101(6) of the Revenue Act of 1934, which ru dn& was af- firmed under the Revenue Act of -1936 on April 27, 1935_ On September 20, 1955 the District Director held that since sec-tion 501(c)(3) of the-1951 Internal Revenue Code contains the same provisions as section 101(6) of the prior Revenue Acts, Previous ries are held to -be applicable under the 1954 Code. Based upon the information presented,` it is held that your subordlhate departments, district councils, churches, institu- tions, organizations schools and � colleges, whose names appear in your Directory, revised to January l1 � 1y6�, are exempt Federal income tax as organszatipns desrom cribed in sectUn 501 (c)(3) of the Internal Revenue Code of 1954 as it is shorn that. they are organized and operated exclusiYe2.r for religious pur- poses. You and yoUr subordinate units are not required to rile Federal income tax returns so long as a. tax exem maintained. pt status is 7t will not be necessary for to file 99 the. annual information return, Form 9subordinate units 90-A, generally re- quired' of organizations exempt under section 501(c)(3) of the Code, as the specific exceptions contained in section 6033(a) .of { the Code are applicable. RECEIV D SEP 31964 GENERAL SECRETARTS - Of�ICE }