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    Document / Legal Opinion

    LTR 201405018

    Posted 2017
    Author
    Robert H. Levin
    About This Legal Opinion

    The IRS initially granted a land trudt 501(c)(3) public charity status during the Advance Ruling Period. Five years after receiving its 501(c)(3) determination letter, the land trust submitted incorrect Form 8734’s showing an inflated level of public support.

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