Template:CoS-IRS
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[edit] Public Record of Church of Scientology's Application for Tax Exemption under § 501 (c) (3) of the U.S. Internal Revenue Code
General Document Information
| Description | This document has been submitted by an entity/organization of the Church of Scientology to the Internal Revenue Service in connection with its application for tax exemption or in connection with its current status as a tax exempt organization under § 501 (c) (3) of the U.S. Internal Revenue Code. The document is in the public domain and therefore available for public inspection. |
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| Source | U.S. Internal Revenue Service, Freedom of Information Reading Room, 1111 Constitution Avenue, NW, Washington, DC 20224. |
| Author | Church of Scientology International (CSI)/Internal Revenue Service (IRS) in their functions as the overall representative (CSI) for the different applicants for tax exemption of the Church of Scientology network and as the keeper of records (IRS). |
| Permission | This document is in the public domain as it is part of the Church of Scientology's application for tax-exemption under Section 501 (c)(3). The specific ruling with regards to the public domain status of this and other documents has been laid out on the website of the Internal Revenue Service:
"[...] What tax documents must an exempt organization make available for public inspection and copying? "An exempt organization must make available for public inspection its exemption application. An exemption application includes the Form 1023 (for organizations recognized as exempt under § 501(c)(3)), Form 1024 (for organizations recognized as exempt under most other paragraphs of § 501(c)), or the letter submitted under the paragraphs for which no form is prescribed, together with supporting documents and any letter or document issued by the IRS concerning the application. A political organization exempt from taxation under § 527(a) must make available for public inspection and copying its notice of status, Form 8871. [...]" |
Specific Document Information
