The Council of Young Israel and Young Israel Synagogue Organizations were incorporated by an act of the New York State Legislature in 1926 in Chapter 680 of its statues of that year. This is referenced in the document about the organization’s name change to National Council of Young Israel in 1945.
The IRS granted a group tax exemption to the National Council of Young Israel in 1946. In 1952, it clarified that this tax exemption applies to Young Israel’s subordinate organizations (i.e. individual Young Israel synagogues and other affiliated organizations) as is confirmed in later communications from the IRS. The IRS subsequently clarified that the National Council and its subordinates do not have to file a Form 990, as they are religious organizations.
990 Exemption Letter