Our Legal Standing
Our State Tax-Exemption Recognition:
Being a Church controlled Non-Profit Foundation, KM Hemperors Global Hemp and Cannabis Liberation Foundation is Tax-Exempt as you can see for yourself by clicking the links provided immediately below:
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The U.S Internal Revenue Service states:
An organization may qualify for exemption from federal income tax under section 501(c)(3) if it is organized and operated exclusively for one or more of the following purposes. • Religious. • Charitable. • Scientific. • Testing for public safety. • Literary. • Educational. • Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment;
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To qualify, the organization must be organized as a corporation (including a limited liability company), unincorporated association, or trust.
The U.S Internal Revenue Service states:
Examples. Qualifying organizations include: • Nonprofit old-age homes, • Parent-teacher associations, • Charitable hospitals or other charitable organizations, • Alumni associations, • Schools, • Chapters of the Red Cross, • Boys' or Girls' Clubs, and • Churches.
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The U.S Internal Revenue Service states:
Churches (including integrated auxiliaries and conventions or associations of churches) that meet the requirements of section 501(c)(3) of the Internal Revenue Code are automatically considered tax exempt and are not required to apply for and obtain recognition of exempt status from the IRS. Donors are allowed to claim a charitable deduction for donations to a church that meets the section 501(c)(3) requirements even though the church has neither sought nor received IRS recognition that it is tax exempt. In addition, because churches and certain other religious organizations are not required to file an annual return or notice with the IRS, they are not subject to automatic revocation of exemption for failure to file. See Annual Return Filing Exceptions for a complete list of organizations that are not required to file.
Nevertheless, many churches do seek IRS recognition of tax-exempt status because that recognition provides reliance to church leaders, members and contributors that a church is recognized as exempt from taxation and is eligible to receive tax-deductible contributions. (For more information, see Publication 1828, Tax Guide for Churches and Religious Organizations
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The U.S Internal Revenue Service states:
Integrated Auxiliary of a Church. The term integrated auxiliary of a church refers to a class of organizations that are related to a church or convention or association of churches, but are not such organizations themselves. In general, the IRS will treat an organization that meets the following three requirements as an integrated auxiliary of a church. The organization must:
1. be described both as an IRC Section 501(c)(3) charitable organization and as a public charity under IRC Sections 509(a)(1), (2) or (3); 34
2. be affiliated with a church or convention or association of churches; and
3. receive financial support primarily from internal church sources as opposed to public or governmental sources. Men’s and women’s organizations, seminaries, mission societies and youth groups that satisfy the first two requirements above are considered integrated auxiliaries whether or not they meet the internal support requirements. More guidance as to the types of organizations the IRS will treat as integrated auxiliaries can be found in the Code of Regulations, 26 CFR Section 1.6033-2(h). The same rules that apply to a church apply to the integrated auxiliary of a church, with the exception of those rules that apply to the audit of a church. See Special Rules Limiting IRS Authority to Audit a Church.