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    Internal Revenue Service
 Revenue Ruling

Rev. Rul. 67-249

1967-2 C.B. 179

Sec. 501

Full Text

Rev. Rul. 67-249 

A nonappropriated fund activity, referred to as a welfare fund, established
and operated pursuant to Armed Forces Regulations, which provides
recreational and welfare activities for service personnel of a military
base and their dependents, is considered an activity of the United States
Government. 

Held , the fund is not subject to Federal income tax and is not required to
file income tax returns. Further, such a fund is not required to file an
application for exemption under the provisions of section 1.501(a)-1 of the
Income Tax Regulations to establish that it is exempt from Federal income
tax.