Zion CS Tax-Exempt Status 
for Contributions

2004 Zion CS

Zion CS, AKA The Office of the First Presiding Patriarch and His Successors, Over/for Zion A Corporation Sole, is a tax-exempt, religious organization.  We are not required to file returns with the IRS per: United States law Title 26, 6033 (a)(2)(A)(i) and (iii) (note specifically (i) & (iii) "any religious order")

The following is from Cornell Law School's website linked above:

6033 (a) Organizations required to file

(1) In General ...

(2) Exceptions from filing

(A) Mandatory exceptions - Paragraph (1) shall not apply to--

(i) churches, their integrated auxiliaries, and conventions or associations of churches.

(ii) any organization (other than a private foundation, as defined in section 509 (a))...

(iii) the exclusively religious activities of any religious order.

And we are excluded by unrestricted right from pre-approval requirements under 501(c)3 rules as clearly stated in   508 (c)(1)(A).

The following is from Cornell Law School's website linked above:

508. Special rules with respect to section 501(c)(3) organizations

(a) New organizations must notify the Secretary that they are applying for recognition of section 501(c)3 status except as described in subsection (c)  ...

(b) Presumption that organizations are ...

(c) Exceptions

(1) Mandatory exceptions--
subsections (a) and (b) shall not apply to--

(A) churches, their integrated auxiliaries, and conventions or associations of churches or...

(B)...

We are therefore unconditionally and rightfully able to offer to our contributors, tax-deductible contribution receipts in the amount of up to 50% of the yearly proceeds of said contributor whether said contributor is a human person, company or corporation. 

I, the Overseer and managing officer of Zion CS, am under a vow of poverty (a legal contract not to receive personal benefit from contributions donated to Zion CS). All proceeds contributed to Zion CS will inure only to the benefit of Zion CS and should distribution of said proceeds be deemed expedient, said proceeds will be passed exclusively to other tax-exempt religious organizations of like mind and doctrine for carrying out the work of HaShem.

Rabbi David Lee Hall, Overseer