You are here: HomeOrganizationResolution 2007-03 Organizational Changes

IRS Exemption Information

I found this article relative to family organizations [The Ensign, August 1972, p. 80],  about a ruling of the Internal Revenue Service. It is important to note that our purpose needs to remain focused on genealogical research and that such genealogical research must be for a religious purpose.

“A non-profit organization formed to compile genealogical research data on its family members in order to perform religious ordinances in accordance with the precept of the religious denomination to which family members belong is exempt under Section 501 (c) (3) of the Code.” (R.R. 71-580. Internal Revenue Bulletin 1971-51, 1271, pages 11–13.)


A family organization (usually a corporation) created as a nonprofit venture to sponsor genealogical research so that temple work may be accomplished may qualify under the above ruling by satisfying the requirements itemized in chapters 1 and 2 of the U.S. Treasury publication entitled How to Apply for Recognition for Exemption of an Organization (IRS publication 557). In addition to these general requirements, the organization must qualify as specifically provided in the revenue ruling referred to above. It is important to note that such genealogical research must be for a religious purpose.


Contributions to an organization that has been recognized under the above ruling may be deducted from income tax as a charitable donation pursuant to Section 170 of the Internal Revenue Code. An affirmative approval of application for each specific organization is required. Application should be made in the IRS office serving the area where the principal office of the family organization is located. Strict compliance with the terms of the code and of the ruling are required.


Howard K. Swans
Los Angeles, California