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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S corporation receives relief for an inadvertent termination
An S corporation transferred shares to an ineligible shareholder, causing its S election to terminate. After discovering the problem, the parties returned the shares to the original shareholders and…
REIT and subsidiary receive more time to elect TRS status
A real estate investment trust leased a hotel to a corporate subsidiary that used an independent contractor to manage the hotel. The governing agreement required the subsidiary and the REIT to elect…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to elect treatment as an entity disregarded from its single owner for federal tax purposes but did not timely file Form 8832. It represented that the failure was…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to be treated as disregarded from its single owner for federal tax purposes but inadvertently failed to file Form 8832 on time. It represented that it acted…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity planned to be treated as disregarded from its single owner for federal tax purposes but inadvertently missed the Form 8832 filing deadline. It represented that it acted…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to elect federal tax treatment as an entity disregarded from its single owner but failed to timely file Form 8832. It represented that the mistake was inadvertent,…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to elect treatment as disregarded from its single owner for federal tax purposes but inadvertently did not file Form 8832 by the deadline. It represented that it…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity meant to elect federal tax treatment as disregarded from its single owner but inadvertently missed the deadline for Form 8832. It represented that it acted reasonably and…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to be treated as disregarded from its single owner for federal tax purposes but inadvertently failed to timely file Form 8832. It represented that it acted in good…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to elect disregarded-entity status for federal tax purposes but inadvertently filed no timely Form 8832. It represented that it acted reasonably and in good faith…
Late accounting-period application is treated as timely filed
A taxpayer filed Form 1128 late to change from a calendar tax year to a June 30 year-end. It submitted both the form and its request for discretionary relief within 90 days after the filing…
Foreign entity receives more time to elect partnership status
A foreign eligible entity with multiple owners intended to change its federal tax classification to a partnership but did not timely file Form 8832. It represented that it had no valuable assets or…
Restructuring avoids immediate recapture of consolidated foreign loss accounts
A multinational group reorganized overlapping foreign and domestic subsidiaries under a newly formed holding company. A domestic group member first contributed a disregarded entity to the holding…
Foreign entity receives more time to elect corporate status
A foreign eligible entity intended to elect classification as an association taxable as a corporation from its formation date but inadvertently failed to timely file Form 8832. It represented that…
Multiemployer plan receives five-year funding extension
A multiemployer pension plan requested more time to amortize specified unfunded liabilities. The plan submitted an actuarial certification that it would otherwise face an accumulated funding…
Widow receives waiver for late rollover of part of husband's IRA distribution
A deceased IRA owner's account was canceled after the issuer learned of his death, and the proceeds were paid to his estate. His widow, the named beneficiary and estate representative, used part of…
Bank error qualifies IRA rollover for a deadline waiver
An IRA owner withdrew funds from two IRAs and instructed a bank to consolidate the rollover amount in a new rollover IRA holding a certificate of deposit. The bank employee instead opened a taxable…
Medical incapacity qualifies partial IRA rollover for waiver
An IRA owner took a full distribution intending to move most of it to another IRA with a better return. Part of the distribution was her required minimum distribution, while the remainder was…
Spouse's medical crisis and late notice support rollover waiver
A former employee chose a lump-sum pension distribution during a short election window. The initial election notice did not explain rollover options, and the required IRC § 402(f) notice was dated…
Educational grant procedures receive advance approval
A private foundation proposed joining an educational grant program that funded organizations employing educators nominated for their strong records and innovative ideas. Applications would be…
Educational grant procedures receive advance approval
A private foundation proposed joining an educational grant program that funded organizations employing educators nominated for their strong records and innovative ideas. Applications would be…
Undergraduate scholarship procedures receive advance approval
A private foundation proposed scholarships for undergraduates at a specified school. Awards would be based on scholastic achievement, academic excellence, and good moral character rather than…
Needs-based college scholarship procedures receive approval
A private foundation proposed scholarships for financially needy residents of a specified locality attending a named college. The college president and dean would serve as the selection committee,…
Educational grant procedures receive advance approval
A private foundation proposed joining an educational grant program that funded organizations employing educators nominated for their strong records and innovative ideas. Applications would be…
Educational grant procedures receive advance approval
A private foundation proposed joining an educational grant program that funded organizations employing educators nominated for their strong records and innovative ideas. Applications would be…
Educational grant procedures receive advance approval
A private foundation proposed joining an educational grant program that funded organizations employing educators nominated for their strong records and innovative ideas. Applications would be…
Educational grant procedures receive advance approval
A private foundation proposed joining an educational grant program that funded organizations employing educators nominated for their strong records and innovative ideas. Applications would be…
Needs-based scholarship procedures receive approval
A private foundation proposed scholarships for financially needy residents of a specified locality attending a named school. The school's president and dean of students would serve as the selection…
Educational grant procedures receive advance approval
A private foundation proposed joining an educational grant program that funded organizations employing educators nominated for their strong records and innovative ideas. Applications would be…
Scientific research grant procedures receive approval
A private foundation proposed one-year and two-year grants for scientists conducting research at nonprofit academic, medical, and research institutions in several countries. The program aimed to…
Educational grant procedures receive advance approval
A private foundation proposed joining an educational grant program that funded organizations employing educators nominated for their strong records and innovative ideas. Applications would be…
Educational grant procedures receive advance approval
A private foundation proposed joining an educational grant program that funded organizations employing educators nominated for their strong records and innovative ideas. Applications would be…
Educational grant procedures receive advance approval
A private foundation proposed joining an educational grant program that funded organizations employing educators nominated for their strong records and innovative ideas. Applications would be…
Therapeutic-program grant procedures receive approval
A private foundation proposed grants to help families afford private therapeutic programs for children under age eighteen. Families had to show financial need, obtain acceptance from a treatment…
IRS revokes exemption after organization fails to provide records
The IRS revoked an organization's § 501(c)(3) exemption after it failed to respond to repeated requests for records about its activities, finances, and employment tax returns. Without that…
IRS denies reinstatement because scholarships benefit a related business
An organization sought reinstatement of its § 501(c)(3) exemption after an earlier revocation for failing to file Form 990 for three consecutive years. It proposed scholarships for youth programs,…
Welfare-benefit trust reversion avoids excise tax and UBIT
A § 501(c)(3) charity sponsored a tax-exempt voluntary employees' beneficiary association that provided health and death benefits. After terminating the trust and making one-time payments to…
IRS revokes a veterans organization operating a public bar
The IRS revoked a veterans organization's § 501(c)(19) exemption after finding that its primary activity was operating a bar, kitchen, gaming machines, and related facilities for the general public.…
IRS revokes a veterans organization dominated by public bar activity
The IRS revoked a veterans organization's § 501(c)(19) exemption because its public bar operations overshadowed its limited exempt activities. The examination report estimated that the bar operated…
IRS denies VEBA exemption for pension-like COLA payments
A union-employer trust sought exemption as a voluntary employees' beneficiary association while providing cost-of-living adjustment payments to retirees of a related pension fund. The trustees…
IRS revokes social club exemption for excess nonmember use
The IRS revoked a sportsmen's club's § 501(c)(7) exemption after its records showed nonmember use above the permitted threshold. The club operated a small members-only bar and meeting space,…
IRS rejects business-league status for member-specific realty services
A real-estate association filed Form 990 as a § 501(c)(6) organization even though it had never obtained a determination letter. Its major activities were operating a multiple-listing service,…
IRS denies reinstatement for hospital leased to a for-profit operator
A nonprofit hospital organization sought reinstatement of its § 501(c)(3) exemption after automatic revocation for failing to file Form 990 for three consecutive years. The hospital had closed after…
IRS denies exemption to farmers' market serving vendors' private interests
A farmers' market sought § 501(c)(3) status while providing recurring sales and promotional opportunities to local vendors. Vendors paid for selling space, membership fees supplied more than half of…
IRS revokes supporting trust that transferred funds for private investment
A charitable supporting trust accepted contributions from its founder, who claimed charitable deductions, but made no grants to its designated supported organizations for years. The trust had no…
IRS revokes charity after improper dissolution distributions
A charity whose main activity was conducting bingo games for senior citizens dissolved under state law and stopped operating. Its governing documents required its assets to go to § 501(c)(3)…
IRS denies social-welfare exemption to nonprofit HMO
A proposed nonprofit health maintenance organization planned to acquire and continue the business of a for-profit HMO while remaining controlled by an affiliated academic health system. Nearly all…
IRS revokes private foundation used for personal assets and expenses
A family private foundation transferred the trustees' residence and other personal property into the foundation, paid recurring expenses that appeared personal, and made loans or investments through…
IRS revokes charity over safari trips, lodging, and donor reimbursement
An environmental charity raised money, operated an education and conference center, supported overseas conservation projects, and organized a safari for a board member and donors. It also provided…
IRS denies social-club exemption to online firearms forum
An unincorporated association operated an internet forum devoted to a for-profit company's firearms and accessories. Anyone with an email address could join, nonmembers could read the site's…
Fund receives late mark-to-market election relief for PFIC stock
A regulated investment company acquired publicly traded stock in a foreign corporation that became a passive foreign investment company. Its outside tax advisor identified the PFIC but failed to…
Only governmental building owners may allocate § 179D deductions to designers
The IRS field asked which building owners may allocate the energy-efficient commercial building deduction to the property's designer. Chief Counsel explained that § 179D(d)(4) permits an allocation…
Mortgage interest follows liability and the source of payment
Chief Counsel addressed how taxpayers should divide a mortgage interest deduction when more than one person is liable on the loan. If interest is paid from a joint account owned equally by two…
Corporation receives extra time to elect IC-DISC status
A domestic corporation was formed to operate as an interest charge domestic international sales corporation, or IC-DISC. Its law firm sent Form 4876-A to the related corporation for signature, but…
Estate receives extra time to allocate GST exemption to four trusts
A decedent made cash transfers to four trusts with generation-skipping transfer tax potential. The tax professional preparing the gift tax return incorrectly reduced the GST exemption allocated to…
Distributor receives extra time to file duplicate Form 3115
A wholesale distributor timely attached Form 3115 to its tax return to change an impermissible depreciation method under § 168. Its tax adviser did not explain that a signed copy also had to be…
Partner receives extra time to elect real-property debt exclusion
An individual partner received cancellation-of-debt income through several real estate partnerships after they restructured debt. The same tax firm prepared the partnership and individual returns…
Investor may make retroactive QEF election for PFIC shares
A U.S. citizen invested through a foreign company created for key employees to co-invest in an investment banking firm. The investment company owned less than 25 percent of the operating firm and…
Investor may make retroactive QEF election for PFIC shares
A U.S. citizen invested in two successive years through a foreign company created for key employees to co-invest in an investment banking firm. The investment company owned less than 25 percent of…
Investor may make retroactive QEF election for PFIC shares
A U.S. citizen invested through a foreign company created for key employees to co-invest in an investment banking firm. The investment company owned less than 25 percent of the operating firm and…
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.