Open-source software group denied charitable exemption

Plain-English summary

An unincorporated association sought section 501(c)(3) status to finance and coordinate development of an open-source operating system. A related for-profit company owned the copyrights, while the applicant used public donations to support infrastructure and reimburse permanent members who also served on its board. The IRS found that making software freely available worldwide did not serve a charitable class, did not create a public work, and was not exclusively educational. It also concluded that the software research and development resembled work ordinarily performed in commercial operations. Because the activities substantially benefited the copyright-owning company and board members, the IRS found a substantial nonexempt purpose and private benefit. The applicant did not protest the proposed denial, so the IRS issued a final adverse determination.

Ruling snapshot

• Question: Did supporting and developing freely licensed open-source software qualify as charitable, educational, scientific, or public-work activity under section 501(c)(3)?
• Outcome: denied
• Key authorities: IRC § 501(c)(3); Treas. Reg. § 1.501(c)(3)-1; Rev. Ruls. 65-1, 68-373, 70-186, 72-369; Better Business Bureau; American Campaign Academy; Jacobsen v. Katzer

Full text (IRS public release)

Department of the Treasury Date:
Internal Revenue Service 11/06/2023
Tax Exempt and Government Entities

IRS P.O. Box 2508
Cincinnati, OH 45201

Employer ID number:

Form you must file:
1120
Release Number: 202405013
Release Date: 2/2/2024

Tax years:

Person to contact:
UIL Code: 501.03-00,
501.03-30, 501.33-00

Dear

This letter is our final determination that you don't qualify for exemption from federal income tax under Internal

Revenue Code (IRC) Section 501(a) as an organization described in IRC Section 501(c)(3). Recently, we sent
you a proposed adverse determination in response to your application. The proposed adverse determination

• xplained the facts, law, and basis for our conclusion, and it gave you 30 days to file a protest. Because we
didn't receive a protest within the required 30 days, the proposed determination is now final.

Because you don't qualify as a tax-exempt organization under IRC Section 501(c)(3), donors generally can't
deduct contributions to you under IRC Section 170.

We may notify the appropriate state officials of our determination, as required by IRC Section 6104(c), by
sending them a copy of this final letter along with the proposed determination letter.

You must file the federal income tax forms for the tax years shown above within 30 days from the date of this
letter unless you request an extension of time to file. For further instructions, forms, and information, visit
www.irs.gov.

We'll make this final adverse determination letter and the proposed adverse determination letter available for
public inspection after deleting certain identifying information, as required by IRC Section 6110. Read the
• nclosed Letter 437, Notice of Intention to Disclose - Rulings, and review the two attached letters that show our
proposed deletions. If you disagree with our proposed deletions, follow the instructions in the Letter 437 on how
to notify us. If you agree with our deletions, you don't need to take any further action.

If you have questions about this letter, you can call the contact person shown above. If you have questions
about your federal income tax status and responsibilities, call our customer service number at 800-829-1040
(TTY 800-829-4933 for deaf or hard of hearing) or customer service for businesses at 800-829-4933.

Letter 4038 (Rev. 11-2021)
Catalog Number 47632S

Sincerely,

Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

Enclosures:

Letter 437

Redacted Letter 4034
Redacted Letter 4038

Letter 4038 (Rev. 11-2021)
Catalog Number 47632S

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45201
Date: 09/13/2023

Employer ID number:

Person to contact:

Name:
ID number:
Telephone:
Fax:
Legend: UIL:
U = Operating System 501.03-00
V = Product 501.03-30
W = Product 501.33-00

X = Date of Formation
Y = State of Formation
Z = Company

Dear

We considered your application for recognition of exemption from federal income tax under Internal Revenue
Code (IRC) Section 501(a). We determined that you don’t qualify for exemption under IRC Section 501(c)(3).
This letter explains the reasons for our conclusion. Please keep it for your records.

Issues
Do you qualify for exemption under IRC Section 501(c)(3)? No, for the reasons stated below.

Facts
You submitted Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3)
of the Internal Revenue Code.

You attest that you formed as an Unincorporated Association on X, in the state of Y. You attest that you have the
necessary organizing document, that your organizing document limits your purposes to one or more exempt
purposes within the meaning of the IRC Section 501(c)(3), that your organizing document does not expressly
• mpower you to engage in activities, other than an insubstantial part, that are not in furtherance of one or more

• xempt purposes, and that your organizing document contains the dissolution provision required under Section
501(c)(3).

You attest that you are organized and operated exclusively to further charitable purposes. You attest that you have
not conducted and will not conduct prohibited activities under IRC Section 501(c)(3). Specifically, you attest you
will:

Letter 4034 (Rev. 01-2021)
Catalog Number 47628K

2

• Refrain from supporting or opposing candidates in political campaigns in any way

• Ensure that your net earnings do not inure in whole or in part to the benefit of private shareholders or
individuals

• Not further non-exempt purposes (such as purposes that benefit private interests) more than insubstantially

• Not be organized or operated for the primary purpose of conducting a trade or business that is not related
to your exempt purpose(s)

• Not devote more than an insubstantial part of your activities attempting to influence legislation or, if you
made a Section 501(h) election, not normally make expenditures in excess of expenditure limitations
outlined in Section 501(h)

• Not provide commercial-type insurance as a substantial part of your activities

On the Form 1023-EZ, you described your mission or most significant activities as a “primary financial and
operational driving group behind the open-source V operating system and finances all operational aspects of V
operating system outside the purview of Z who also supports V”.

During review of your Form 1023-EZ, detailed information was requested to supplement the above information

You provide financial and logistical support to the volunteers who contribute to and develop the V version of the
W operating system. V is an open-source U operating system and freely usable by anyone worldwide. Your
primary logistical support for V was provided, and is still provided, to an extent, by Z, a for-profit organization,
who owns the copyrights to V and W. Your primary operational infrastructure support has always been
community-driven or contributed at no cost by other organizations.

Your activities of financial and logistical support include, but is not limited to, leadership of the team involved in
developing V, helping developers introduce new features to V, handling payments for necessary cloud-hosted
infrastructure, testing software changes, and providing representation at open software conferences and
technology conventions.

Your community outreach includes assisting groups in utilization of V and U for educational and technological
purposes, such as helping new computer programmers, and software developers, contribute to the project and
• xpand their skills in learning the V and U operating systems. Furthermore, you help them develop various
programs and components of the V and U operating systems.

Your primary affiliate is Z, the primary group behind the W operating system of which V is a separately
developed but distinct group. Other affiliates include local education groups in various regions, local U user
groups, informal groups and associations of individuals who are U enthusiasts, and occasionally local
• ducational institutions. Your activities occur mostly online via IRC, forums, or email lists. Your activities do
not have any fees associated with them.

Your revenue consists of donations from the public. You have a membership that consists of individuals who
must provide significant time and effort in the ongoing development of V. There are no fees associated with
becoming a member, but a prospective member must apply to your board members for consideration. Your board
members are considered your permanent members. You provide funding to these permanent members to further
operations, and you reimburse them for qualified business expenses. The qualified business expenses are generally
small-scale infrastructure purchases to further the V project.

Letter 4034 (Rev. 01-2021)
Catalog Number 47628K

Law

IRC Section 501(c)(3) provides for the recognition of exemption of organizations that are organized and operated
• xclusively for religious, charitable, or other purposes as specified in the statute. No part of the net earnings may
inure to the benefit of any private shareholder or individual.

Treasury Regulation Section 1.501(c)(3)-1(a)(1) provides that, to be exempt as an organization described in IRC
Section 501(c)(3), an organization must be both organized and operated exclusively for one or more of the
purposes specified in such section. If an organization fails to meet either the organizational test or the operational
test, it is not exempt.

Treas. Reg. Section 1.501(c)(3)-1(c)(1) provides that an organization will be regarded as operated exclusively for
one or more exempt purposes only if it engages primarily in activities which accomplish one or more of such
• xempt purposes specified in IRC Section 501(c)(3). An organization will not be so regarded if more than an
insubstantial part of its activities is not in furtherance of an exempt purpose.

Treas. Reg. Section 1.501(c)(3)-1(d)(1)(ii) states that an organization is not organized or operated exclusively for
one or more of the purposes specified in subdivision (i) of this subparagraph unless it serves a public rather than
private interest, Thus to meet the requirement of this subdivision, it is necessary for an organization to establish
that it is not organized or operated for the benefit of private interests such as designated individuals, the creator
or his family, shareholders of the organization, or persons controlled, directly or indirectly, by such private
interests.

Treas. Reg. Section 1.501(c)(3)-1(d)(2) provides that the term "charitable" is used in IRC Section 501(c)(3) in its
generally accepted legal sense and includes, among other things, lessening the burdens of government, relief of
the poor and distressed or of the underprivileged, advancement of education or science, erection or maintenance
of public buildings, monuments, or works, and promotion of social welfare by organizations designed to
accomplish any of the above purposes, or in part to defend human and civil rights secured by law.

Treas. Reg. Section 1.501(c)(3)-1(d)(3) provides that the term "educational" as used in IRC Section 501(c)(3)
generally relates to the instruction or training of the individual for the purpose of improving or developing his
capabilities, or the instruction of the public on subjects useful to the individual and beneficial to the community.

Treas. Reg. Section 1.501(c)(3)-1(d)(5) provides that a scientific organization must be organized and operated in
the public interest. Therefore, the term scientific, as used in IRC Section 501(c)(3), includes the carrying on of
scientific research in the public interest. Scientific research does not include activities of a type ordinarily carried
on as an incident to commercial or industrial operations, as, for example, the ordinary testing or inspection of
materials or products or the designing or construction of equipment, buildings, etc. Scientific research will be
regarded as carried on in the public interest: (a) If the results of such research (including any patents, copyrights,
processes, or formula resulting from such research) are made available to the public on a nondiscriminatory basis;
(b) If such research is performed for the United States, or any of its agencies or instrumentalities, or for a State or
political subdivision thereof; or (c) If such research is directed toward benefiting the public.

Letter 4034 (Rev. 01-2021)
Catalog Number 47628K

4

Revenue Ruling 65-1, 1965-1 C.B. 226, held that an organization that made research grants for the development
of new machinery to be used in commercial operations and retained all the rights to the new developments, did not
qualify for exemption under IRC Section 501(c)(3).

Rev. Rul. 65-2,1965-1 C.B. 227, held that a foundation operated exclusively to teach children a sport by holding
clinics conducted by qualified instructors in schools, playgrounds, and parks and by providing free instruction,
• quipment, and facilities qualifies for exemption under IRC Section 501(c)(3).

Rev. Rul. 66-179, 1966-1 C.B. 139, provided illustrations under which garden clubs may establish exemption as
charitable or educational organizations, civic organizations, horticultural organizations, or as social clubs.

Rev. Rul. 66-255, 1966-2 C.B. 210, held that a nonprofit organization which through meetings, films, forums,
and publications educates the public in a particular method of painless childbirth is entitled to exemption.

Rev. Rul. 66-358, 1966-2 C.B. 218, described a situation where an acceptance of funds and adjacent realty by
an exempt organization for establishing a public park did not affect its exempt status under IRC Section
501(c)(3) even though the corporate donor retained the right to continue using the picture of a certain scenic
view in the park as its brand symbol.

Rev. Rul. 68-373, 1968-2 C.B. 206, held that an organization which primarily engaged in testing drugs for
commercial pharmaceutical companies did not qualify for exemption under IRC Section 501(c)(3). The ruling
concluded that clinical testing is an activity ordinarily carried on as an incident to a pharmaceutical company’s
commercial operation. Thus, this activity did not qualify as one that was formed to provide “testing for public
safety” as outlined in the Regulations and that such testing principally served the private interest of the
manufacturer rather than the public interest.

Rev. Rul. 70-186, 1970-1 C.B. 128, held that an organization formed to preserve a lake as a public recreational
facility and to improve the condition of the water in the lake to enhance its recreational features qualified for
• xemption under IRC Section 501(c)(3) as a charitable organization that erected or maintained a public work.
The ruling determined that, by treating the water, removing algae, and otherwise improving the condition of the
water, the organization ensured the continued use of the lake for public recreational purposes and therefore
performed a charitable activity. Furthermore, the benefits of the organization's activities flowed principally to
the public through the maintenance and improvement of public recreational facilities.

Rev. Rul. 71-29, 1971-1 C.B. 150, held that providing the city transit authority with the funds necessary
to ensure that bus service for the city is continued, is a charitable disbursement furthering exempt purposes.

Rev. Rul. 72-369, 1972-2 C.B. 245 ruled on an organization formed to provide managerial and consulting
services for nonprofit organizations exempt under IRC Section 501(c)(3) of the Code to improve the
administration of their charitable programs. The instant organization made no profit from providing its services.
An organization is not exempt merely because its operations are not conducted for the purpose of producing a
profit. To satisfy the ‘operational test' the organization's resources must be devoted to purposes that qualify as
• xclusively charitable within the meaning of Section 501(c)(3) and the applicable regulations. Providing
administrative services does not serve a charitable purpose. Thus, the organization did not qualify for exemption
under Section 501(c)(3) of the Code.

Letter 4034 (Rev. 01-2021)
Catalog Number 47628K

5

In Better Business Bureau of Washington D.C. Inc. v. United States, 326 U.S. 279 (1945), the Supreme Court
held that the presence of a single non-exempt purpose, if substantial in nature, will destroy the exemption
regardless of the number or importance of truly exempt purposes.

In American Campaign Academy v. Commissioner, 92 T.C. 1053, 1076 (1989), discussing Columbia Park &
Recreation Assn. v. Commissioner, 88 T.C. 1, 18-21 (1987), aff'd. without published opinion, 838 F.2d 465 (4
Cir. 1988), the court indicated that the charitable purpose of an organization is not merely determined by the
number of persons benefitted. Specifically, the size of an organization is meaningless if it is not fully integrated
with a public element. Qualitative and not quantitative factors are more determinant of an organization's
charitable purpose. Further, class size is only one factor to be considered in the qualitative analysis; it is not the
sole determinant. It was also determined that the activities by the organization in this case substantially
benefited the private interests of political entities and candidates more than incidentally, which is a substantial
non-exempt purpose.

In Jacobsen v. Katzer, 535 F.3d 1373 (Fed. Cir. 2008), it was found that under copyright law, dedicating certain
works to the public appears to include mere licensing to the public does not divest the copyright holder of all
right, title, and interest to the work,

Application of law

IRC Section 501(a) provides for the exemption from federal income tax for organizations described in Section
501(c)(3). As stated in Treas. Reg. Section 1.501(c)(3)-1(a)(1), an organization must be both organized and
operated exclusively for purposes described in Section 501(c)(3). You do not meet the requirements under Section
501(c)(3) because you fail the operational test as explained below. See Treas. Reg. Section 1.501(c)(3)-1(c)(1).

You are not operating exclusively for charitable, educational, or scientific purposes. You are operated for a
substantial nonexempt purpose because you develop open-source software that authorizes use freely by anyone
worldwide for any purpose, including potential nonexempt commercial, recreational, or personal purposes,
campaign intervention and lobbying. These providers and producers also derive a commercial advantage from
your open-source software because in its absence, they would either need to perform their own research, develop
their own software, or would have to purchase commercial software. You are like the organization in Better
Business Bureau of Washington D.C because you have a single non-exempt purpose that is substantial in nature.

Open-Source Software Does Not Further a Charitable Purpose.

Your activities do not further a charitable purpose because you do not limit your services to a specific charitable
class. The class of people served must be both indefinite and have charitable characteristics. See American
Campaign Academy v. Commissioner, in discussing Columbia Park & Recreation Assn. v. Commissioner.
Indefinite means that the specific members comprising the class are not fixed. The public is an indefinite class,
as are the users of the open-source software you are developing. The magnitude and breadth of the benefited
class does not cause it to be inherently charitable. The large size of the benefited class does not diminish the
need for the class to have charitable characteristics. Charitable characteristics are analyzed qualitatively.

You have not shown that all members of the public share any charitable characteristics. V can be used by any
• ntity worldwide. These users do not share any charitable characteristics: the only common characteristic they
have is that they are users of V.

Letter 4034 (Rev. 01-2021)
Catalog Number 47628K

6

Whatever public good that V provides, it is not the type of benefit to the community contemplated by IRC
Section 501(c)(3). Not all organizations which incidentally enhance the public good will be classified as
“public” organizations within Section 501(c)(3). For example, while political campaigns clearly provide a
benefit to the community as part of the democratic process, Section 501(c)(3) expressly prohibits participation
by exempt organizations. Any amount of campaign intervention disqualifies an otherwise exempt organization.
Similarly, commerce clearly provides an economic benefit to the community, but Treas. Reg. Section
1.501(c)(3)-1(c)(1) limits the kinds and amounts of commerce exempt organizations may conduct. It is
significant that Congress enacted special exemption provisions for certain types of organizations which would
be unable to meet the stricter Section 501(c)(3) tests which require service to public interests rather than to
private ones. Accordingly, because you do not limit the use of V to a charitable class, the development and
distribution of V to the public under open-source licenses is not the type or benefit to the community
contemplated by Section 501(c)(3) and does not further a charitable purpose.

You are like the organization in Rev. Rul. 72-369 because your resources are not devoted to purposes that
qualify as exclusively charitable within the meaning of Section 501(c)(3) and the applicable regulations.
Supporting, designing, and encouraging the development of V, which is made available to the public, gratis and
under free open-source licenses, does not serve a charitable purpose. Furthermore, an organization is not exempt
merely because its operations are not conducted for the purpose of producing a profit.

Software Is Not A Public Work.

Your substantial purpose is the support, design, and encouragement of the development of V, which is made
available to the public, gratis and under free open-source licenses. Treas. Reg. Section 1.501(c)(3)-1(d)(2)
defines the term charitable to include “erecting or maintaining public buildings, monuments, or works.” The
charitable purpose underlying the concept of public works from Scott and Ascher on Trusts, 5th ed. Section
38.6, as noted in American Campaign Academy v. Commissioner, is to provide facilities for the benefit of the
community at public expense.

Software fails several key tax characteristics of public works. First, software is not a facility. It is not a lake,
park, or like any other public work described in Rev. Rul. 66-358 and Rev. Rul. 70-186. Software is intangible,
and by its very nature, software is not fixed; its perpetual existence and access by the public relies upon private
persons hosting the code on private servers, and anyone may alter the software. Second, software is not
“ordinarily provided at public expense.” It is not something ordinarily constructed by public bodies for use by
members of the public. Anyone can appropriate it or portions of it for nonpublic uses. For instance, private
persons can use it for nonexempt purposes. Finally, public works must serve a community. Open-source
licensing ensures it is accessible to the world. We have not found any authority for the proposition that the
world is a community within the meaning of IRC Section 501(c)(3).

In Jacobsen v. Katzer, 535 F.3d 1373 (Fed. Cir. 2008), the court recognized that free and open software licenses
are used by “software engineers to dedicate certain works to the public” and Rev. Rul. 71-29, above, recognized
that purposes beneficial to the community have been deemed charitable. Complete public ownership is an
• ssential tax characteristic of “public works” within that term's meaning under IRC Section 501(c)(3). Since Z
is a for-profit organization, and it retains the copyrights for V, you do not satisfy the essential public ownership
requirement of public works. Under copyright law, dedicating certain works to the public appears to include
mere licensing to the public that does not divest the copyright holder of all right, title, and interest to the work.

Letter 4034 (Rev. 01-2021)
Catalog Number 47628K

7

Because open-source software fails the essential tax attribute of public works, you do not qualify under IRC

Section 501(c)(3) as an organization erecting or maintaining public buildings, monuments, or works within the
meaning of Treas. Reg. Section 1.501(c)(3)-1(d)(2).

Your Activities Are Not Exclusively Educational.

You do have activities devoted to education; However, these educational activities are insubstantial to your
• xclusive activities that support, design, and otherwise encourage the development of V, which is made
available to the public, gratis and under free open-source licenses. By supporting, designing, and encouraging
the development of V you are not exclusively providing training or instruction like the organizations in Rev.
Rul. 65-2, Rev. Rul. 66-179, or Rev. Rul. 66-255, as explained above. See also Better Business Bureau of
Washington D.C.

Scientific Purposes: Developing Open-Source Software Is Ordinarily Carried on as a Commercial
Operation.

You do not qualify for tax exemption as a scientific research organization for your activities related to the
research and development of V. To qualify as an IRC Section 501(c)(3) scientific research organization, an
organization must (1) engage in scientific research; (2) the scientific research must not include activities that are
incident to commercial or industrial operations; and (3) the scientific research must be undertaken in the public's
interest. See ‘I'reas. Reg. Section 1.501(c)(3)-1(d){5).

The information you have provided shows that you support, design, conduct and publish research, potentially in
collaboration with academics and institutions, or collaborate with institutions, organizations, or individuals
already conducting research, related to V. This research is an activity ordinarily carried on as support to a
software company's commercial operation. Your self-described activities of research and development of V are
like the two organizations described in Rev. Rul. 65-1, and Rev. Rul. 68-373, in that you are engaging in routine
software and technology design, development, testing, and distribution, like that which a commercial software
company engages in to create new products or adapt their products to new uses to be competitive in the market.
As such, your activities are incidental to commercial operations and do not further an IRC Section 501(c)(3)
scientific purpose.

Serving Private Interests.

You do not meet the requirements for exemption as outlined in Treas. Reg. Section 1.501(c)(3)-1(d)(1)(ii). As
previously indicated, you were formed to provide financial and logistical support for the development of V, an
open-source operating system. Z, who owns the copyrights to V and W, is a private, for-profit entity. You also
state that your funding will consist of donations from the general public, and that a portion of this funding will
be to financially assist your permanent members in the development of V. Your permanent members also serve
as members of your board. Because of this, your activities substantially serve the private interests of Z and
members of your board, more than incidentally. Therefore, you do not qualify for exemption under Section
501(c)(3). See Rev. Rul. 68-373 and American Campaign Academy v. Commissioner.

Conclusion
Based on the foregoing, we have determined that you were formed for the purpose of creating, developing, and
publishing a specific product. You are operating for substantial non-exempt private purposes. In addition, you

Letter 4034 (Rev. 01-2021)
Catalog Number 47628K

8

do not serve a charitable class, further an educational purpose, or further a scientific purpose as described in
IRC Section 501(c)(3). It has also been determined that you serve a private rather than public interest.

Therefore, you do not qualify for exemption under Section 501(c)(3) and donations to you are not deductible by
the donor.

If you agree

If you agree with our proposed adverse determination, you don’t need to do anything. If we don’t hear from you
within 30 days, we’ll issue a final adverse determination letter. That letter will provide information on your
income tax filing requirements.

If you don't agree

You have a right to protest if you don’t agree with our proposed adverse determination. To do so, send us a
protest within 30 days of the date of this letter. You must include:

• Your name, address, employer identification number (EIN), and a daytime phone number

• A statement of the facts, law, and arguments supporting your position

• A statement indicating whether you are requesting an Appeals Office conference

• The signature of an officer, director, trustee, or other official who is authorized to sign for the
organization or your authorized representative

• The following declaration:

For an officer, director, trustee, or other official who is authorized to sign for the organization:
Under penalties of perjury, I declare that I have examined this request, or this modification to the request,
including accompanying documents, and to the best of my knowledge and belief, the request or the
modification contains all relevant facts relating to the request, and such facts are true, correct, and
complete.

Your representative (attorney, certified public accountant, or other individual enrolled to practice before the
IRS) must file a Form 2848, Power of Attorney and Declaration of Representative, with us if they haven’t

already done so. You can find more information about representation in Publication 947, Practice Before the
IRS and Power of Attorney.

We'll review your protest statement and decide if you gave us a basis to reconsider our determination. If so, we’ll
continue to process your case considering the information you provided. If you haven’t given us a basis for
reconsideration, we’ll send your case to the Appeals Office and notify you. You can find more information in
Publication 892, How to Appeal an IRS Determination on Tax-Exempt Status.

If you don’t file a protest within 30 days, you can’t seek a declaratory judgment in court later because the law
requires that you use the IRC administrative process first (IRC Section 7428(b)(2)).

Where to send your protest
Send your protest, Form 2848, if applicable, and any supporting documents to the applicable address:

Letter 4034 (Rev. 01-2021)
Catalog Number 47628K

9

U.S. mail: Street address for delivery service:
Internal Revenue Service Internal Revenue Service

EO Determinations Quality Assurance EO Determinations Quality Assurance
Mail Stop 6403 550 Main Street, Mail Stop 6403

PO Box 2508 Cincinnati, OH 45202

Cincinnati, OH 45201

You can also fax your protest and supporting documents to the fax number listed at the top of this letter. If you
fax your statement, please contact the person listed at the top of this letter to confirm that they received it.

You can get the forms and publications mentioned in this letter by visiting our website at www.irs.gov/forms-
pubs or by calling 800-TAX-FORM (800-829-3676). If you have questions, you can contact the person listed at
the top of this letter.

Contacting the Taxpayer Advocate Service

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that can help protect your
taxpayer rights. TAS can offer you help if your tax problem is causing a hardship, or if you’ve tried but haven’t
been able to resolve your problem with the IRS. If you qualify for TAS assistance, which is always free, TAS will
do everything possible to help you. Visit www.taxpayeradvocate.irs.gov or call 877-777-4778.

Sincerely,

Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

Letter 4034 (Rev. 01-2021)
Catalog Number 47628K