Laserfiche WebLink
.'~, <br /> <br />U.S. TREASURY DEPARTME(VT <br />INTERNAL REVENUE SERVICE <br />WASHINGTON. D.C. 2022 <br />The Outdoor Circle <br />1319 Kalakaua Avenue <br />Honolulu, Hawaii 9687.11 <br />iQesdames: <br />_ We have considered your application <br />and. your subordinate local branch circles <br />tax as organizations described in section <br />Revenue Code of 1954. <br />~. <br />u~.. <br />IN RCRY N[-[R TO <br />T:EP:EO:R:2-JGD <br />APR 2 7 198T <br />for a group ruling holding you <br />exempt from Federal income <br />501(c)(3) of the Internal <br />Our records disclose that in a ruling addressed to you in your <br />individual capacity under your former name, The Outdoor Circle of <br />Hawaii, on October 13, 1948, it was held that you are not entitled <br />to exemption from Federal income tax under the provisions of section <br />101(6) of the Internal Revenue Code of 1939. This ruling further. held <br />you exempt under the provisions of section 101(8) of the 1939 Code. ' <br />On April 17, 1953, a group ruling was addressed to you holding your <br />branch circles exempt under the provisions of section 101(8) of the <br />1939 Code. Sections 101(6) and 101(8) of the 1939 Code correspond to <br />sections 501(c)(3) and 501(c)(k) of the 1954 Code, respective]y. <br />You have now submitted additional information, including copies of <br />your Articles of Incorporation and all Amendments thereto, showing <br />that by the Amendments to your Articles approved on June 8, 1966, you <br />now meet the organizational test Fequirements of section 501(c)(3). <br />You have also shown that your activities are in furtherance of the <br />purposes specified in section 501(c)(3) of the Code. <br />Based upon the information furnished, it is held that you and <br />your subordinate local branch circles, whose names appear in the lists <br />submitted, are exempt: from Federal income tax as organizations described <br />in section 501(c)(3) of the Internal Revenue Code of 1954 beginning <br />June 8, 1966, as it is shown that you and your subordinate local branch <br />circles.are organized and operated exclusively for charitable and <br />educational purposes. <br />Our ruling of October 13, 1948, which held you exempt in your <br />individual capacity under the provisions of section 101(8) end our <br />group r"ice of April 17, 1953, and the various supplemental group <br />ru]inga subsequently issued, which held your branch circles exempt <br />l <br />