In His Most Exalted Name
To the Great Leader of Islamic Revolution and Founder of the Islamic Republic of Iran, Imam Khomeini- may his sublime presence endure,
Greetings and salutations! You are respectfully notified that Khordad 15 Foundation, established by virtue of your decree in a bid to realize the lofty and sacred Islamic ideals in attending to and assisting the honorable families of martyrs, disabled veterans of the Islamic Revolution, shoulder responsibilities which are clear examples of charity works, and based on the decree of the cabinet no.35764 dated Mehr 14,1361 AHS, it is among the charity institutions referred to in article 2 of the reform bill of some legal articles on the direct taxes of the Islamic Consultative Assembly approved on Khordad 3,1359 AHS. Therefore, as per the existing laws and regulations, it is not covered in the taxes on income and transfer of properties. However, a number of companies whose total or partial capital has been confiscated by the orders of the Islamic Revolutionary Courts, the majority of which are governmental decrees, and expropriate in favor of foundation, have unpaid taxes prior to their possession by the Foundation. Paying these taxes will bring about financial problems for the Foundation whose objective and mission, as per your order, is to serve the families of martyrs, disabled of the war and the downtrodden of society. Thus, the Supreme Leader is respectfully requested to exempt the foundation from paying the taxes owed by these companies before being expropriate.
In closing, I beseech God Almighty to grant longevity to the Imam of the ummah and ensure near victory of the Islamic combatants in the warfronts between truth and falsehood.
Muhammad Jawad Irawani
Minister of Economy and Financial Affairs
In His Most Exalted Name
With gratitude to the efforts of Khordad 15 Foundation, it is granted.
Rouhullah al-Mousawi al-Khomeini
Tir 1366 AHS