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.
No determinations match these filters
Try a different search term or clear the filters.
REIT receives 60 days to file a duplicate Form 3115
A real estate investment trust sought an automatic accounting-method change for depreciation of certain disposed property. It timely filed its return with the original Form 3115 attached and reflected…
Partnership receives 120 days for a late section 754 election after distributions
A limited liability company taxed as a partnership made liquidating distributions to partners during and after a tax year but inadvertently failed to make a section 754 election with that year's retur…
Cemetery operator denied section 501(c)(3) status
A nonprofit cemetery operator applied for recognition under section 501(c)(3). Its activities consisted of selling burial plots, digging graves, maintaining cemetery property, offering burial and crem…
Charity loses 501(c)(3) status after its funds benefited insiders
The IRS revoked a public charity's 501(c)(3) status after an examination found that its money and accounts benefited people with private interests in the organization. The charity and a related nonpro…
Charity loses exemption after bank records show personal spending
The IRS revoked a charity's 501(c)(3) status after it repeatedly failed to provide records or explain its activities during an examination. Financial records obtained through summonses showed that an …
Digital-asset rewards are taxable before a bankrupt platform freezes the account
A cash-method taxpayer received staking and other digital-asset rewards in an account before the platform froze customer accounts and filed for Chapter 11 bankruptcy. When credited, the rewards belong…
Statutory change revoked earlier vehicle excise tax advice for later years
A taxpayer argued that a 2004 technical advice memorandum exempting certain vehicle sales from section 4051 excise tax continued to bind the IRS for sales in 2017 through 2019. Chief Counsel advised t…
Partnership audit can adjust self-employment income but not impose SECA tax itself
Chief Counsel advised that self-employment tax is not itself a partnership-related item under the centralized partnership audit rules. Net earnings from self-employment reported on Form 1065 and a par…
Partner examination may determine a contributed note's partnership treatment
Chief Counsel advised that a partner's outside basis is not a partnership-related item when it is neither reported on Form 1065 nor maintained in the partnership's books and records. The contribution …
Extended three-and-a-half-year lookback permits the overpayment refund
Chief Counsel considered whether a taxpayer's overpayment refund was barred by the Tax Court lookback rules. Section 6512 generally limits a refund to tax paid within the period that would apply under…
Loan reallocation enters the imputed underpayment but deemed distribution does not
A partnership reported a $5 million loan equally between two partners, although one partner had supplied the money, and Exam proposed reallocating the entire liability to that partner. Chief Counsel a…
Insurer's longevity contract qualifies as an annuity while the linked account remains separate
A life insurance company proposed a longevity contract linked to an individual's separately owned taxable investment account. The contract would support lifetime withdrawals and begin guarantee paymen…
Foreign partnership receives 120 days to make a late section 754 election
A foreign company classified as a partnership for federal tax purposes intended to make a section 754 election but failed to attach it to the return for the requested year. The IRS found that the disc…
S corporation status preserved after two trusts missed QSST elections
Two grantor trusts held stock in an S corporation when their grantor died. The trusts remained eligible S corporation shareholders for two years after the death, but continued holding the stock after …
Foundation's adversity scholarship procedures receive advance approval
A private foundation requested advance approval for scholarships benefiting high school students who overcame adversity and showed resilience and a desire to pursue college or graduate education. The …
Rural cemetery denied section 501(c)(3) status
A nonprofit operating a small rural cemetery applied for section 501(c)(3) recognition. Its governing document was incomplete because it lacked signatures from at least two authorized individuals, and…
Private foundation loses exemption for inactivity and insider-controlled assets
The IRS revoked a private foundation's 501(c)(3) status after finding that its purpose and operations had shifted away from the charitable program described in its exemption application. The foundatio…
Individually owned LLC denied section 501(c)(3) status
A single-member limited liability company applied for section 501(c)(3) recognition while proposing a food bank and a free senior center for low-income people. Its articles stated no exempt purpose, c…
Dog performance club denied section 501(c)(3) status
A membership-based dog performance club applied for section 501(c)(3) recognition as an educational organization. It conducted sanctioned agility, obedience, tracking, scent work, and other trials, ch…
Rural tourism organization denied section 501(c)(3) status
An organization sought section 501(c)(3) status for programs intended to empower rural communities through tourism, business training, grants, education, and cultural preservation. Its current activit…
Community pickleball club denied section 501(c)(3) status
A community pickleball club applied for section 501(c)(3) recognition while describing its mission as providing healthy, recreational, competitive, and social activity and growing the sport locally. A…
Running and yoga group denied section 501(c)(3) status
An organization applied for section 501(c)(3) status to promote physical fitness and healthy lifestyles among people in the restaurant and service communities. Its activities consisted mainly of runni…
Single-owner farm denied section 501(c)(5) status
A single-owner limited liability company sought exemption as an agricultural organization under section 501(c)(5). It operated a farm on property owned by its president and the president's spouse, gre…
Retiree medical account contribution satisfies the section 401(h) subordination limit
An employer maintained a qualified pension plan with a section 401(h) account that paid retiree medical benefits. It proposed an additional contribution to that medical account and asked whether the a…
Supplemental ruling preserves S status after six trusts missed ESBT elections
This supplemental ruling modifies an earlier private letter ruling about a corporation's S election. Six shareholder trusts were eligible to be electing small business trusts, but their trustees did n…
Supplemental rulings approve changes to a corporate separation
A distributing corporation requested supplemental rulings after changing parts of a previously approved corporate separation. The revised transaction used a series of share exchanges, redemptions, off…
Late qualified opportunity fund self-certification is treated as timely
A partnership limited liability company was formed to invest in qualified opportunity zones and operate as a qualified opportunity fund. One manager believed a liaison would engage an accounting firm …
Revised nuclear decommissioning fund contribution schedule approved
A utility subsidiary that owned a qualifying interest in a nuclear plant requested a mandatory revised schedule of deductible payments to its nuclear decommissioning reserve fund. The requested schedu…
Prior insurance-company ruling revoked for roadside assistance contract
The IRS revoked a 1999 ruling that had treated a roadside assistance provider as an insurance company based on one vehicle manufacturer's contract. The contract refunded part of its per-vehicle fee wh…
Estate receives 120 days to make a late portability election
An estate did not timely file Form 706 to elect portability of the deceased spouse's unused estate and gift tax exclusion to the surviving spouse. The estate represented that its value and adjusted ta…
Company receives 60 days to make a late tax-exempt controlled entity election
A wholly owned limited liability company elected corporate tax status and intended to elect not to be treated as a tax-exempt controlled entity under section 168(h)(6)(F)(ii). Its later dissolution un…
Estate receives 120 days to make a late portability election
An estate failed to timely file Form 706 to elect portability of the deceased spouse's unused estate and gift tax exclusion to the surviving spouse. It represented that its value and adjusted taxable …
Climate infrastructure authority receives governmental income and contribution rulings
A county and city formed a state-law authority to undertake and support infrastructure projects that mitigate climate-change effects, including flood barriers, stormwater remediation, coastal restorat…
State public-records system receives governmental income and contribution rulings
A state created a corporation to operate an electronic system that gives the public access to records required to be available under state open-records law. The corporation contracts with state agenci…
Foreign entity receives 120 days to make a late corporate classification election
A foreign eligible entity intended to elect association status so it would be taxed as a corporation for U.S. federal tax purposes, but it did not timely file Form 8832. The entity represented that it…
Foreign entity receives 120 days to make a late corporate classification election
A foreign eligible entity intended to be treated as an association taxable as a corporation for U.S. federal tax purposes but inadvertently failed to timely file Form 8832. The IRS found that the enti…
Statutory product-liability escrows qualify as settlement funds and deposits are deductible
A manufacturer that was not a defendant in product litigation was required by multiple jurisdictions to deposit amounts into escrow accounts based on its sales of the redacted product. The accounts co…
S status preserved after two trusts missed QSST elections
Two grantor trusts held stock in an S corporation when their grantor died. The trusts remained eligible S corporation shareholders for the two-year period after the owner's death, but they continued h…
Estate receives 120 days to make a late portability election
An estate did not timely make a portability election that would allow the surviving spouse to use the deceased spouse's unused estate and gift tax exclusion. The estate represented that its value and …
Partnership receives 60 days to make a success-based-fee safe-harbor election
A partnership sought extra time to elect the Revenue Procedure 2011-29 safe harbor for a success-based advisory fee connected with its acquisition. The partnership intended to deduct 70 percent of the…
Foundation scholarship procedures receive advance approval
A private foundation requested advance approval for a scholarship program serving graduating high school seniors from a particular community. Applicants must meet residency, school, financial-need, gr…
Psychiatry research fellowship procedures receive advance approval
A private foundation requested advance approval for two fellowship programs supporting research in child and adolescent psychiatry. One program supports early-career clinician-scientists, while the ot…
Business networking group denied 501(c)(3) for member private benefit
A membership organization applied for 501(c)(3) status to help local startups and veteran-owned businesses through networking, education, referrals, discounts, promotional events, and grants for worki…
Religious loss-sharing plans denied 501(c)(3) as private insurance-like activity
A religiously affiliated organization applied for 501(c)(3) status while operating two loss-sharing programs for members' property and vehicles. Participants enrolled property, paid assessments based …
Youth-golf fundraiser denied 501(c)(7) social-club status
An organization formed to raise money for youth golf programs applied for exemption as a 501(c)(7) social club. It planned to buy equipment for children, hold camps and events, and support golf progra…
Fundraising charity loses exemption after founder diverted revenue for personal use
The IRS revoked a fundraising charity's 501(c)(3) status after an examination found that its founder and sole active officer controlled its operations and used charity revenue for personal expenses. T…
Purported church loses exemption for founder inurement and unsubstantiated activities
The IRS revoked the 501(c)(3) status of an organization that claimed to operate as a church. The organization did not substantiate regular religious services, a regular congregation, an established pl…
Estate receives 120 days to make a late portability election
An estate did not timely make a portability election that would allow the surviving spouse to use the deceased spouse's unused estate and gift tax exclusion. The estate represented that its value and …
Estate receives 120 days to make a late portability election
An estate did not timely make a portability election that would allow the surviving spouse to use the deceased spouse's unused estate and gift tax exclusion. The estate represented that its value and …
Qualified opportunity fund receives 60 days to make late self-certification
A partnership limited liability company was formed and funded to invest in qualified opportunity zone property and serve as a qualified opportunity fund. Its accounting firm advised that a partnership…
S corporation receives inadvertent termination relief after entity conversions
An S corporation converted to a state limited partnership while electing to remain classified as a corporation for federal tax purposes, a change that may have created a prohibited second class of sto…
Successor receives early S corporation and QSub election consent after ESOP acquisition
A parent corporation owned all of a subsidiary that had previously elected S corporation status, later became a qualified subchapter S subsidiary, and then lost its QSub status. The parent represented…
Heavy-construction scholarship procedures approved
A private foundation proposed two scholarship programs for undergraduate engineering or construction-management students interested in heavy civil construction. The first program is open to eligible s…
Fraud victim received relief for a late IRA rollover
A taxpayer withdrew money from a traditional IRA after scammers falsely claimed that her identity had been stolen and directed her to move and send funds. She recovered part of the money and returned …
Regional research scholarship and grant procedures approved
A private foundation proposed one scholarship program for doctoral candidates and three grant programs supporting social science research and historical preservation in a specified region. The program…
An IRS substitute return does not prevent a failure-to-file penalty
Chief Counsel advised that a taxpayer who does not file a return may still owe the section 6651(a)(1) failure-to-file penalty after the IRS prepares a substitute for return. Section 6651(g)(1) says th…
Nuclear decommissioning fund special transfer schedule approved
A corporate group that owns an unregulated nuclear power unit requested an initial schedule of deduction amounts for a special transfer to its qualified nuclear decommissioning fund. The taxpayer supp…
Nuclear decommissioning fund ruling amount schedule approved
A corporate energy group requested a schedule of ruling amounts for the qualified nuclear decommissioning fund associated with an unregulated nuclear power plant. The request used a decommissioning st…
Business separation and merger received nonrecognition rulings
A public company proposed separating one business from its retained businesses and combining the separated business with an unrelated public acquirer. An internal subsidiary would contribute the busin…
Late success-based-fee safe harbor election allowed
A partnership paid a success-based fee when an acquirer purchased a majority interest. Its return deducted 70 percent and capitalized 30 percent of the fee, consistent with the safe harbor in Revenue …
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.