For additional articles covering OUR, please go to ACJ Investigates- Derailed: Operation Underground Railroad
The attached document is an Internal Revenue Service Determination Letter issued to Operation Underground Railroad, Inc. (O.U.R.) confirming the organization’s federal tax-exempt status.
What This Document Is
An IRS determination letter serves as the federal government’s formal recognition that an organization qualifies under a specific section of the Internal Revenue Code. In this case, the IRS determined that O.U.R. qualified as a 501(c)(3) tax-exempt organization.
The letter was issued in March 2015 and references:
- Organization: Operation Underground Railroad Inc.
- EIN: 46-3614979
- Accounting period ending: December 31
- Effective exemption date: September 6, 2013
- Form 990 filing requirement: Yes
What It Does
The determination letter grants several important federal tax benefits:
Federal income tax exemption
The IRS determined O.U.R. was exempt from federal income tax under Section 501(c)(3).
Tax-deductible donations
The letter states that contributions made to O.U.R. are deductible under Section 170 of the Internal Revenue Code, allowing donors to claim charitable deductions where permitted by law.
Public charity classification
The IRS further determined O.U.R. qualified as a public charity, specifically under 170(b)(1)(A)(vi) rather than as a private foundation.
That distinction is significant because public charities generally rely on broad public support and operate under different rules than private foundations.
Why This Matters
For investigative purposes, the determination letter represents the foundation of O.U.R.’s nonprofit status. It establishes:
- eligibility to solicit tax-deductible donations
- ongoing annual Form 990 filing requirements
- recognition as a public charity
- federal tax exemption beginning in 2013
This letter does not evaluate operational performance, rescue claims, finances, or organizational effectiveness. It simply confirms that the organization met the IRS requirements for tax-exempt recognition at the time of approval.
ACJ Observational Note
This document is administrative in nature. It establishes legal nonprofit status and donor tax treatment, but it is not an endorsement of the organization’s programs or claims.
