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=== Relocation to Santa Fe and Edna Ballard's death === In March 1942, Edna Ballard moved the western branch of the ''Saint Germain Press'' and her residence to [[Santa Fe, New Mexico|Santa Fe]], where she recorded live before an audience thousands more dictations she said were from the Ascended Masters.<ref name="history" /> Despite the ultimate dismissal of the court cases, it was not until 1954 that the organization's right to use the mail was restored. The [[Internal Revenue Service]] revoked their tax-exempt status in 1941, stating it did not recognize the movement as "a religion". A court ruling in 1957 overturned the ruling of the IRS and re-established the group's tax-exempt status.<ref name="Partridge 2004" />{{rp|332}}<ref name="Albanese">{{cite book |author=Catherine L. Albanese |title=[[A Republic of Mind and Spirit: A Cultural History of American Metaphysical Religion]] |publisher=Yale University Press |year=2007 |isbn=978-0-300-11089-0 |page=470}}</ref> Following a brief illness, Edna Ballard died in her Chicago home on February 10, 1971. A memorial was held several days later at the "I AM" Sanctuary in [[Mount Shasta, California]].<ref name="Dunsmuir News 1971">{{cite news |title="I AM" President Edna Ballard Dies In Chicago |newspaper=The Dunsmuir News |date=February 17, 1971 |page=11 |url=https://www.newspapers.com/article/the-dunsmuir-news-i-am-president-edna/169154369/ |via=[[Newspapers.com]]}}</ref> Her death was not widely publicized until June, reportedly because "the movement does not believe in death".<ref name="San Francisco Examiner 1971">{{cite news |title='I Am' Rite Founder's Widow Dies |newspaper=San Francisco Examiner |date=June 2, 1971 |page=55 |url=https://www.newspapers.com/article/the-san-francisco-examiner-obituary-for/169156941/ |access-date=2025-03-29 |via=[[Newspapers.com]] }}</ref><ref name="Sacramento Bee 1971">{{Cite news|url=https://www.newspapers.com/clip/64580694/june-1971-report-of-death-of-edna/|title=I Am Sect Leader Edna Ballard Is Dead |newspaper=The Sacramento Bee |date=June 3, 1971 |page=15 |via=[[Newspapers.com]] |access-date=2025-03-29 }}</ref>
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