IRS Written Determinations
Free IRS private letter rulings, technical advice memoranda, and Chief Counsel advice with plain-English summaries and the official IRS release on every page.
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Private foundation may divide assets among family branches
A family private foundation proposed transferring more than 25 percent of its assets to two newly formed private foundations after directors from different family branches disagreed about programs,…
Estate receives more time to allocate GST exemption to trust
A husband created a trust for children and their descendants and later made a transfer to it in a year before 2001. He and his wife told their tax preparer that they intended to split the gift and…
Pension surplus returned to tax-exempt club avoids reversion excise tax
A tax-exempt social club terminated its single-employer defined benefit plan and expected surplus assets to remain after all participant and beneficiary liabilities were satisfied. The club…
Joint filers receive more time to aggregate businesses for QBI deduction
A married couple owned interests in disregarded entities, S corporations, and partnerships conducting rental-real-estate and operating businesses. They elected to aggregate some rental businesses…
Estate receives more time to allocate wife's GST exemption
A husband created a trust for children and their descendants and later transferred property to it in a year before 2001. He and his wife told their tax preparer that they intended to split the gift…
Foundation's employee and community scholarship procedures receive approval
A private foundation requested advance approval for two scholarship programs administered with an independent third party. One program supports employees of a related company in pursuing degrees,…
Farmers' market denied charity status for vendor benefit and commercial activity
The IRS denied IRC § 501(c)(3) recognition to a nonprofit farmers' market that provided vendors a place to sell products, promoted the market, and covered shared operating expenses. The…
Horse-show association denied charity status for recreational purpose
The IRS denied IRC § 501(c)(3) recognition to a state horse-breed association affiliated with a national section 501(c)(5) organization. The association's main activities were hosting breed-approved…
Employee aid fund denied charity status for private benefit
The IRS denied IRC § 501(c)(3) recognition to a fund created to assist employees of one organization and its affiliates during disasters and other financial hardships. Only those employees and their…
Member bereavement fund denied charity status for private benefit
The IRS denied IRC § 501(c)(3) recognition to a membership organization that pooled member payments to provide bereavement benefits. Eligibility depended on ancestry or family connection, members…
Dog-training club denied charity status because dogs were the primary trainees
The IRS denied IRC § 501(c)(3) recognition to a membership organization that conducted dog training, seminars, and competitive event trials for members and their dogs. Members paid a monthly fee,…
Farmers' market denied charity status despite SNAP and WIC programs
The IRS denied IRC § 501(c)(3) recognition to a weekly farmers' market whose vendors sold food and other products. The market participated in SNAP and WIC, offered a SNAP matching program, and…
Family-descendant scholarship fund denied charity status
The IRS denied IRC § 501(c)(3) recognition to an organization that provided scholarships only to descendants of one family. Applicants also had to register for and attend the family reunion and be…
Retiree-medical reserve cannot fund coverage before employment ends
A company funded a welfare-benefit reserve for medical coverage that began when employees reached a stated retirement age, even if they continued working. Chief Counsel advised that the additional…
Mailing evidence may establish delivery without formal IRS procedures
Chief Counsel addressed how the IRS can prove mailing and delivery of documents in a FATCA-related penalty matter. The common-law mailbox rule creates a rebuttable presumption of receipt from proper…
Tax Court signature-block notice applies beyond decision documents
Chief Counsel clarified the scope of Chief Counsel Notice 2025-003 for documents filed with the Tax Court. The notice applies to every document signed and dated after January 17, 2025, not only to…
LLC receives more time for corporate classification and S election
A limited liability company intended to be treated as an S corporation but did not timely file either Form 2553 or a separate Form 8832 for corporate classification. The IRS found that the entity…
Church auxiliary is excused from filing Form 990
An IRC § 501(c)(3) organization asked to be exempt from the annual Form 990 filing requirement. Based on the information submitted, the IRS classified it as an integrated auxiliary of a church under…
Foundation's study and teaching grants receive advance approval
A private foundation requested advance approval for grants to adults committed to studying, practicing, teaching, translating, or explaining a specified body of teachings. Grants may cover travel,…
Business membership group denied charity status despite civic projects
The IRS denied IRC § 501(c)(3) recognition to a business membership organization that promoted local businesses, coordinated marketing, sought more customer foot traffic, and advocated for…
Farmers market denied charitable exemption
A farmers market applied for exemption under IRC § 501(c)(3), saying it promoted health and wellness through local food access and education. The market accepted nutrition-assistance benefits,…
Interest rate cap income excluded from REIT income tests
A real estate investment trust held properties financed with floating-rate loans whose lenders required interest rate caps. The REIT also used swaps to manage its aggregate interest-rate exposure…
Partnership cap income excluded from REIT income tests
A real estate investment trust owned an interest in a partnership that financed real estate with floating-rate loans. Lenders required the borrowers to buy interest rate caps, while a partnership…
State deferred compensation plan qualifies under section 457(b)
A state adopted a nonqualified deferred compensation plan and related trust for its employees and their beneficiaries. The plan limited deferrals, permitted statutory catch-up contributions,…
Foreign entities receive late classification-election relief
Two foreign eligible entities failed to timely file Form 8832 classification elections. One sought partnership status and the other sought treatment as an entity disregarded from its owner, both…
Community foundation and new corporation treated as one entity
A community foundation organized as a trust planned to create and fund a nonprofit corporation with substantially the same charitable purposes and governing body. Their governing documents would…
Foreign entity receives late disregarded-entity election relief
A foreign eligible entity intended to be classified as an entity disregarded from its owner but did not timely file Form 8832. The entity and its owner had filed tax returns consistently with the…
Foreign entity receives late disregarded-entity election relief
A foreign eligible entity intended to be classified as an entity disregarded from its owner but did not timely file Form 8832. The entity and its owner had filed tax returns consistently with the…
Late qualified opportunity fund self-certification accepted
A partnership intended to operate as a qualified opportunity fund but failed to include Form 8996 with its first-year return. Its accounting firm did not advise it of the filing requirement and…
Partnership receives time to elect out of bonus depreciation
A partnership decided not to claim additional first-year depreciation for all classes of qualified property placed in service during a taxable year. Its adviser received that instruction, but an…
Educational grant procedures approved for enrichment programs
A private foundation asked the IRS to approve procedures for grants that help women and girls with a particular syndrome attend recreational, educational, and social enrichment programs. Partner…
Youth mental health grant procedures approved
A private foundation asked the IRS to approve two individual grant programs related to youth mental health and well-being. One program will fund travel and participation in convenings, research,…
Member burial-benefit organization denied exemption
An organization applied for tax-exempt status under IRC § 501(c)(3) to provide emotional support and pay funeral and burial expenses when a member or a member's family experienced a death. It paid…
Recreational pickleball organization denied exemption
An organization applied for exemption under IRC § 501(c)(3) to maintain community courts and offer pickleball open play, beginner clinics, tournaments, leagues, and special events. Participation was…
Adult recreational soccer league denied exemption
An adult soccer league applied for exemption under IRC § 501(c)(3). It charged local teams registration fees and used the money to secure fields, referees, and other items needed for recreational…
Employee social association denied exemption
A voluntary employee association applied for exemption under IRC § 501(c)(3). It organized bowling, softball, and cornhole tournaments, employee appreciation days, and picnics or parties for…
Artist sales festival denied exemption
An organization applied for exemption under IRC § 501(c)(3) for an annual fine arts and crafts show. Artists chosen through a jury process paid booth fees, set their own prices, handled their own…
Commercial manufacturer hiring abuse survivors denied exemption
A for-profit manufacturer and retailer applied for exemption under IRC § 501(c)(3). It hired women from abusive situations, paid above the federal minimum wage, and gave employees flexibility for…
Bonus depreciation election extension granted
An S corporation asked for more time to elect out of additional first-year depreciation for all qualified property classes placed in service during a tax year. Its return preparer did not consider…
Late corporate classification and S elections approved
A limited liability company intended to be classified as a corporation and taxed as an S corporation from its formation date. It did not timely file either Form 8832 or Form 2553. The IRS concluded…
Late qualified opportunity fund certification accepted
A partnership intended to self-certify as a qualified opportunity fund beginning in a particular month. Its original accountant incorrectly concluded that no federal return was required and did not…
Late GST exemption allocation approved
A married couple created three trusts for their sons and descendants and made gift-splitting elections for contributions made before 2001. Their accounting firm prepared timely gift tax returns but…
Late GST exemption allocation approved
A married couple created three trusts for their sons and descendants and made gift-splitting elections for contributions made before 2001. Their accounting firm prepared timely gift tax returns but…
Inadvertent S corporation termination relief granted
A corporation's S election terminated when two trusts became shareholders without timely electing to be electing small business trusts. Two other trusts later ceased to be grantor trusts and did not…
Stapled preferred and common shares treated as new common stock
A privately held corporation proposed distributing a new class of preferred stock to its existing common shareholders. Each new preferred share would be permanently stapled to its corresponding…
Government health system captive insurer's income excluded
A state health system formed a nonprofit captive insurer to provide insurance and risk-mitigation services solely to the system and entities it controls. The insurer's income comes from member…
Late QTIP and reverse QTIP elections approved
A decedent's trust created a separate trust that paid all net income to the surviving spouse at least annually and permitted principal distributions for the spouse's health, support, and…
Late safe harbor elections approved for acquisition fees
A domestic limited partnership paid success-based fees for five taxable asset acquisitions spanning two tax years. Its returns generally deducted 70 percent and capitalized 30 percent of four fees…
Late REIT election treated as timely
A real estate investment firm intended a newly formed limited liability company to elect real estate investment trust status for its first tax year. Its accounting firm mistakenly filed the…
Foundation's grants for writers receive advance approval
A private foundation requested advance approval under IRC § 4945(g)(3) for grants that would help resident writers improve their skills, finish a major project, or attend a workshop. The awards…
STEM scholarship procedures receive advance approval
A private foundation requested advance approval under IRC § 4945(g)(1) for need-based scholarships to state residents studying science, technology, engineering, or mathematics as undergraduates.…
National security research grant procedures approved
A private foundation requested advance approval under IRC § 4945(g)(3) for grants supporting research on a country's long-term national security. Recipients would conduct research, build analytical…
Local student scholarship procedures approved
A private foundation requested advance approval under IRC § 4945(g)(1) for scholarships to local students attending an accredited community college, university, or trade school. Eligible applicants…
College and vocational grant procedures approved
A private foundation requested advance approval for two local grant programs. One program would fund degree study at qualifying post-secondary institutions under IRC § 4945(g)(1), while the other…
Primate conservation research grants approved
A private foundation requested advance approval under IRC § 4945(g)(3) for annual grants supporting nonhuman primate research and community-based conservation. Applicants would submit detailed…
Church auxiliary excused from filing Form 990
A tax-exempt organization asked to be excused from filing annual Form 990 returns. The IRS determined from the submitted information that the organization qualified as an integrated auxiliary of a…
Renewable energy and waste organization denied exemption
An organization sought recognition as a tax-exempt charity for activities centered on constructing and operating a facility that would convert solid waste into energy and marketable by-products.…
Shareholder water company denied charitable exemption
A nonprofit water distribution company sought recognition as a charity under IRC § 501(c)(3). Property owners in its service area contributed water rights, received proportional shares, and paid…
Late estate tax portability election approved
An estate that represented it was not otherwise required to file Form 706 missed the deadline to elect portability of the decedent's unused estate and gift tax exclusion. The election would allow…
Late section 336(e) election statement approved
An individual purchased at least 80 percent of an S corporation's stock, and the parties intended to treat the stock sale as an asset sale under IRC § 336(e). They did not timely attach the required…
What these documents are
- Private letter rulings (PLRs): A taxpayer asked the IRS to rule on a planned transaction before doing it. The ruling shows exactly how the IRS applied the Code to those facts.
- Technical advice memoranda (TAMs): The IRS National Office answering a question raised during an audit or other proceeding.
- Chief Counsel advice (CCAs): IRS lawyers advising their own field staff on how to apply the law.
- Determination letters: Rulings on exempt-organization matters, such as whether an organization qualifies under § 501(c)(3) or a foundation's grant procedures pass § 4945.
- Not precedent, still useful: Under 26 U.S.C. § 6110(k)(3) none of these can be cited as precedent. They remain the best public window into how the IRS actually rules on facts like yours, and practitioners read them for exactly that.