|
A Group Exemption Letter or (GEL) is a special letter that is issued by the United States Internal Revenue Service (IRS).〔(【引用サイトリンク】url=http://www.irs.gov/pub/irs-pdf/p4573.pdf IRS Publication 4573 )〕 A GEL pertains to organizations that have been recognized by the IRS as tax exempt organizations.〔(【引用サイトリンク】url=http://www.unclefed.com/IRS-Forms/2001/HTML/p5570104.html )〕 Many organizations in the United States maintain a GEL and obtaining one can be of benefit to an organization.〔(【引用サイトリンク】url=http://www.irs.gov/pub/irs-pdf/p557.pdf )〕 ==Overview== According to the IRS, a Group Exemption Letter is a ruling or determination letter that is issued to a central organization recognizing, on a group basis, the exemption from Federal income tax under of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. To obtain a GEL, the central organization must have first applied for and received its own 501(c)(3) Exemption Determination Letter recognizing its 501(c)(3) Tax Exemption status. Once the central organization has received its determination letter and has at least one subordinate wishing to operate under its exemption, then it is time to file for the GEL. Each year, the central organization submits a list of subordinate organizations to be included in the next year's GEL.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Group Exemption Letter」の詳細全文を読む スポンサード リンク
|