Priv. Ltr. Rul. 201310047 (Dec. 11, 2012)

(Mormon group formed as religious trust to preserve and advance religious doctrines of Mormonism as espoused by founder Joseph Smith, Jr., sought tax-exempt status under I.R.C. Sec. 501(a) as an organization described in I.R.C. Sec. 501(d); IRS denied exemption on basis that group's belief in and promotion of polygamy via "Celestial Marriage" was illegal under state and federal law and a charitable trust cannot be created for an illegal purpose). 

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