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The Internal Revenue Service recognizes all Rotary clubs in the US as exempt from federal income tax under 501 (c) (4) of the I.R.S. code. Rotary International's group exemption number is 0573.
The letter of determination, to the left, is from the IRS granting Rotary 501(c)(4) status.
Rotary Clubs should contact a tax professional concerning your tax status and reporting obligations to the IRS.