IRS Request for More Information
l) The stated purposes and objectives of your organization as described in your By-laws and as further explained in your narrative of activities, appears to describe your organization as an "advocacy organization".
Certain focus of your claimed educational activity, e.g. likely advent of pole shift in the near future, cataclysmic events, etc., appears to be simply the products of personal beliefs or viewpoints as opposed to verifiable "educational materials" that are supported by pertinent facts that will allow an individual or the general public to form an independent opinion or conclusion.
Enclosed please find a copy of Revenue Procedure 36-43. This Procedure sets forth guidelines as to when an advocacy organization is considered educational for purposes of section 501(c)(3) of the Code. Please review the procedure and describe how your organization meets the guidelines.
2) In connection with the "statistical fact" which you claimed is presented to the general public via the Internet, please explain how and by whom the statistical facts were compiled, the source of the statistical information, and where the information was accessed from. If the source is from a separate study, journals, or other printed publications or materials, please explain.
3) In conection with your proposed "research" and "study" of "..effective yet inexpensive and practical solutions..", please provide your response to the following questions:
Explain how, and by whom research or study projects are determined or selected.
State whether you plan to have contract or sponsored research or studies. If yes, please furnish names of sponsors or grantors, terms of contracts or grants, and copies of any executed contracts or grantors.
Explain what disposition will be made of the results of your research. Will you give preference to any organization or individual either as to results or time of release? If so, please explain.
4) In connection with your proposed publishing and research activities, do you anticipate obtaining patent or copyright protection on any intellectual products, published materials, or manufactured products which your organization has helped developed, produced, funded, or otherwise created either directly or indirectly using your organization's tax-exempt resources? If yes, please state in whose name the patents and/or copyrights will be held. If in the name of the organization, please submit a board resolution to that effect.