InternalRevenueSswlce.PDFVIP

Internal RevenueSswlce Department of the Treasury ~elephoneNumber: - Retor %ply to: 7 Date:- . I . - : I M 21888, Employer Identification Number: - Key ~istriat: Western (LosAngeles, CA) Form: 1120 Tax Years: all Dear Applicant: : : This letter constitutes a final adverse ruling with respect to your claim of exemption from federk:l.incometaxation under section SOl(c)(13) of the Internal Revlehus Code. We make our rwling for the following reason(s): We have considered the representations that you wade during our conferences o f , and and those contained in your post-conference submissions. The following faots and representations are contained!in the administrative file. Your aatlivities include: (1)attracting members; (2) arranging for cryogenic preservation unB cryogenic interment; (3) arranging for the perpetual care of int~rre4members; and (4) arranging for the potential re-animatiqn of your Cryogenicazly interred members. You hire outside companies to cryograservs and maintain the cryogenic crypts that the interred meears are stored in. Cryogenic interment is a process by wlii,ch the legally dead, but biologically viable body of a person, who has.been ill or injured, is preserved at low tmperaty~esuntil such time as medical soience may be capable of reviving the person. Cryogenic preservation is similar to the preparation of bodies prior to a traditional burial. Your members are required to cornpiate and execute s booklet of applications and contracts (hereinafter,the lfdocuments). The first document o