part 2
The record contains a copy of an October 6, 1986 letter from the Internal Revenue Service (IRS), stating that
the IRS recognized Banal Na Pag-Aaral, Inc. as a 50I(c)(3) tax-exempt non-profit organization. The IRS
classified the employer not as a church, under section 170(b)(1)(A)(i) of the Internal Revenue Code (IRC),
but under a more general classification, section 170(b)(1)(A)(vi) of the IRC. This latter section can apply to
religious organizations, but it applies to many types of secular organization as well. The letter is, therefore,
notprimajacie evidence that the BNP Church is tax exempt as a religious organization that is affiliated with
a religious denomination.
Apart from the issue of the BNP Church’s specific classification under section I70(b)(1)(A) of the IRC,
contact with the IRS reveals a more fundamental issue of concern. The IRS maintains an online, searchable
version of Publication 78, Cumulative List oj Organizations described in Section 170(c) of the Internal
Revenue Code of 1986 at
irs.gov/charities/article/0…id=96I36.OO.html. When the AAO searched
this site for the BNP Church, on November 27,2007, there was no listing for that entity.
There are various reasons why a church might not be listed in Publication 78; those reasons are set forth at
irs.gov/charities/charitable/article/O…id=I50282,00.htmi. None of those reasons, however, appear
applicable to the BNP Church. For instance, if a church did not apply for recognition, then it would not appear in the list. The IRS determination letter from 1986 shows, however, that the BNP Church did apply for (and receive) recognition. The same IRS web page that allows access to the searchable version of Publication 78 also provided the BNP Church’s employer identification number and telephone number. to “confirm an organization’s status.” The AAO called this number on November 27,2007 the IRS representative stated that the BNP Church lost its tax-exempt status in December 1997, thus explaining its absence from Publication 78. If the BNP Church is not tax-exempt under section 501(c)(3) of the IRC, then the BNP Church is not a
qualifying employer under 8 C.F.R. § 204.5(m)(3)(i), and it is not a bona fide nonprofit, religious organization in the United States as required by section 101(a)(27)(C) of the Act and its relevant subsections. The BNP Church’s loss of its tax-exempt status effectively voids the petition because no qualifying job offer
can exist. Throughout the ten years following the approval of this petition, the petitioner has consistently maintained that his job offer from the BNP Church entitles him to special immigrant classification, which could only be true if the BNP Church has been, and still is, a qualifying tax-exempt religious organization. The IRS, however, has indicated that the BNP Church lost its tax-exempt status only a month after the November 1997
approval of the petition. The petition cannot be approved unless the petitioner establishes that the BNP Church was tax-exempt without interruption from August 8, 1997 (the date the petition was filed) through the date of this notice. I It will not suffice for the petitioner to establish that the BNP Church regained its taxexempt status after the issuance of this appellate decision or any subsequent notice of intent to revoke or notice of adverse information regarding the loss of that status. Pursuant to Arias , the BNP Church 's tax-exempt status (or lack thereot) cannot be used as a basis for revocation unless and until the director cites that issue in a new notice of intent to revoke. Should the
petitioner wish to contest the above findings regarding the BNP Church ‘s tax-exempt status, the AAO advises that an IRS representative has already confirmed the loss of status in 1997, and the petitioner therefore bears a very heavy burden of proof to rebut the IRS’ confirmation. A copy of the IRS determination letter from 1986 or a pre-1997 copy ofiRS publication 78, listing the BNP Church, would not suffice as rebuttal, because such
documents would not establish that the petitioner is now tax-exempt, and has been for the last ten years . If the petitioner intends to submit documentation directly from the IRS, such documentation must be unequivocal and verifiable.
The information above pertains to a person trying to immigrate to the US from the Philippines under false pretense to work as a youth advisor in the BNP. As of this posting the matter is still under investigation.
Peace