Joint L1 Task Force Q2 Proposal with Amendments

Again, this is not meant as legal advice.

So, a couple of things. First of all, as long as you have contributed toward a 501(c)(3) federal tax exempt purpose, and the organization filed form 1023, then tax exemption is retroactive as (source):

within 27 months after the end of the month in which you were legally formed, and we approve your application, the effective date of your exempt status will be your legal date of formation.

If you don’t file Form 1023 within 27 months, the effective date of your exempt status will be the date you filed Form 1023…

In addition, you have to recognize with the IRS tool you searched with, it specifically states “Expect delays in data updates for the Tax Exempt Organization Search tool. We are still processing paper-filed 990 series received 2021 and later.”

However, that said, the Pennsylvania business search you referred to actually gives the answer. It is filed as a fictitious name, or doing-business-as (DBA) name, so you would search for the 501(c)(3) status under the original organization name “WH Research, Inc.” (WH Research in Pennsylvania), which is clearly a 501(c)(3) and has received a determination letter. There is no legal issue here, particularly where it operated to a substantial degree in accordance with, and meets the purpose of the 501(c)(3). If it takes in income, which does not contribute directly to its 501(c)(3) purpose, then it may be subject to unrelated business income. However, TGF (as a DBA) received grants (gifts), not unrelated business income. There is nothing that seems out of the ordinary here.

I hope that helps a little bit, and that you have a great day today :slight_smile:

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