Mounted search and rescue

[Una Smith <una@lanl.gov>]

Many MSAR units have existed since before October 9, 1969...

Are there any legal eagles among you, who can advise on how
to handle IRS status for a SAR unit that failed to file with
the IRS as a 501(c)(3) charitable organization within 15
months of its incorporation (or of October 1969, if it was
incorporated before then)?  The IRS presumes that such an
organization is a private foundation.  A private foundation
is neither tax-exempt nor eligible to receive tax-deductible
contributions.  It appears the organization may rebut this
presumption.  I seek advice on how to rebut, specific to an
organization that is a SAR unit.

Thanks,

        Una Smith
        Santa Fe County Sheriff's Posse, in New Mexico