501(C)(3) Letter Request
Wisconsin Evangelical Lutheran Synod (WELS) was established in 1850. It was not incorporated until 1899 in the State of Wisconsin under Chapter 187 of the Wis. Statutes. It was reorganized under Chapter 187.05(3)(d) of the Wis. Statutes in 1997.
WELS is a nonprofit religious organization under Section 501(c)(3) Internal Revenue Code (IRC) of 1994. The IRS issued two group ruling determination letters to WELS, dated January 25, 1966 and September 21, 2000 respectively. These ruling letters determine that the synod and all of its districts, congregations, educational, charitable and religious organizations are exempt from federal income tax as described in Section 501(c)(3) IRC. WELS is a public charity as described in Sections 509(a)(1) and 170(b)(1)(A)(i) of the Code.
As the parent organization, WELS includes under the group umbrella its subordinate units such as its districts, congregations, educational, charitable and religious organizations listed in the WELS Yearbook.
Expect a 2-5 day response for your request.