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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IRS determination 201039050: Exempt status revoked for failure to meet section 501(c)(3) requirements
The IRS issued a final adverse determination revoking an organization's tax-exempt status under IRC § 501(c)(3), effective on a redacted date. The determination states that the organization was not…
IRS determination 201039049: Exempt status revoked for substantial nonexempt and private purposes
The IRS issued a final adverse determination revoking an organization's exemption under IRC § 501(c)(3), effective on a redacted date. The determination states that a substantial part of the…
IRS determination 201039048: Housing program denied section 501(c)(3) exemption
The IRS issued a final adverse determination that an organization operating a housing program did not qualify for exemption under IRC § 501(c)(3). The organization planned to acquire, renovate, and…
PLR 201039047: Grants to a foreign charitable trust qualify under sections 4941, 4942, and 4945
A private foundation asked whether it could make grants to a foreign charitable trust created by a family member of the foundation's substantial contributor. The IRS ruled that the grants would…
IRS determination 201039046: Section 501(c)(3) exemption denied for private benefit to members
The IRS issued a final adverse determination denying an unincorporated association exemption under IRC § 501(c)(3). The organization held free home-buying workshops led by realtors, a mortgage…
IRS determination 201039045: Proposed revocation for failure to provide records and file Form 990
The IRS proposed revoking an organization's exempt status because it did not provide requested information and did not file Form 990. The Service explained that exempt organizations must submit…
IRS determination 201039044: IRS retroactively revoked a supporting organization’s section 501(c)(3) exemption
The IRS issued a final adverse determination revoking an organization’s recognition under IRC § 501(c)(3) as a supporting organization. The document states that the organization operated…
IRS determination 201039043: Exemption revoked for nonexempt private benefit and trade or business
The IRS issued a final adverse determination revoking an organization’s IRC § 501(c)(3) exemption retroactively to January 1, 1998. The Service concluded that the organization did not operate…
IRS determination 201039042: Down payment assistance program found to serve private interests
The IRS revoked an organization’s IRC § 501(c)(3) exemption after concluding that its down payment assistance program primarily furthered the business interests of home sellers and other real-estate…
PLR 201039041: 60-day IRA rollover period waived after weekend deadline
The IRS waived the 60-day IRA rollover requirement for a taxpayer who received an IRA distribution, kept the funds intact, and missed the deadline because the deadline fell on a weekend while the…
IRS determination 201039040: Section 501(c)(15) exemption revoked for insurance company
The IRS revoked an insurance company’s exemption under IRC § 501(c)(15), effective on a redacted date. The organization did not meet the newer two-part eligibility test because its premium income…
Determination 201039039: IRS revoked a fraternal organization’s exemption for operating a commercial bar
The IRS revoked an organization’s tax-exempt status under IRC § 501(c)(10), effective July 1, 20XX. The organization operated a commercial bar open to the general public, had no common fraternal…
Determination 201039038: IRS revoked a fraternal organization’s exemption for operating a commercial bar
The IRS revoked an organization’s tax-exempt status under IRC § 501(c)(10), effective April 1, 20XX. The organization operated a commercial bar, and its officer acknowledged that the organization…
Determination 201039037: IRS revoked an organization’s exemption after it used the status to obtain liquor licenses
The IRS revoked an organization’s tax-exempt status under IRC § 501(c)(10), effective January 1, 20XX. The organization operated a bar and used its claimed exemption to qualify for liquor licenses…
Determination 201039036: IRS revoked a social club’s exemption after nonmember income exceeded the statutory threshold
The IRS revoked a social club’s exemption under IRC § 501(c)(7), effective January 1, 20XX. The club operated a restaurant, bar, banquet hall, and golf course, and allowed nonmembers to use its…
Determination 201039035: IRS denied exemption for a proposed student-housing and marketing organization
The IRS finalized its denial of an organization’s application for exemption under IRC § 501(c)(3). The organization proposed developing market-rate student housing, operating a shuttle, and…
Determination 201039034: IRS revoked an airport operator’s exemption for commercial activity and private benefit
The IRS revoked an airport operator’s exemption under IRC § 501(c)(3), retroactive to January 1, 20XX. The organization owned and operated a private airport, earned rental and license-fee income…
Who may sign a TEFRA extension for a partnership with an LLC tax matters partner
Chief Counsel Advice addresses who may sign Form 872-P for a source partnership when its tax matters partner is an LLC taxed as a partnership. The advice states that the person with legal authority…
Federal law determines partnership status for federal tax purposes
Chief Counsel Advice addresses whether an individual is a partner for federal tax purposes and whether she is a general or limited partner. The advice states that federal law controls partner status…
A TEFRA extension form identifies the partners being assessed
Chief Counsel Advice explains the taxpayer identified on TEFRA extension forms. The IRS does not assess a flow-through partnership itself in a TEFRA proceeding, but assesses the partners. A Form 872…
A grantor trust and its owner may be partners under different TEFRA provisions
Chief Counsel Advice addresses whether a grantor trust and its owner are partners for TEFRA purposes. The advice states that the trust would likely be a partner under IRC § 6231(a)(2)(A), while the…
An individual may work for one organization as both an employee and an independent contractor
Chief Counsel Advice discusses whether a worker may serve one organization in two capacities, as both an employee and an independent contractor. It relies on prior IRS guidance stating that separate…
Reportable transaction penalties after a taxpayer’s death
Chief Counsel Advice addresses penalties under IRC §§ 6707A and 6662A after a taxpayer’s death. The advice concludes that the § 6707A penalty is not joint and several liability of both spouses…
An Internal Revenue Manual provision does not apply to a short sale when the lien exceeds property value
Chief Counsel Advice addresses a short sale in which a bank’s lien exceeds the property’s value. It concludes that Internal Revenue Manual § 5.12.3.14.3 does not apply in that situation. The…
PLR 201039026: Transfer of a nuclear decommissioning trust will preserve its qualified status
The IRS ruled on a corporate restructuring involving a nuclear power plant and its qualified nuclear decommissioning trust. The restructuring would transfer the plant and the trust through a series…
The statute of limitations generally applies to penalties for incorrect information returns
Chief Counsel Advice considers the limitations period for assessing the penalty under IRC § 6725 for failures involving Forms 720-TO/CS. The advice concludes that a failure to file an information…
Acceleration of advance payments did not apply under the facts presented
The IRS reconsidered the second issue in Technical Advice Memorandum 200725029 concerning advance payments. The Service had previously agreed that the amounts were advance payments under Rev. Proc.…
PLR 201039023: IRS granted extra time to elect disregarded-entity status
The IRS granted a foreign single-owner entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity had intended that…
PLR 201039022: IRS allowed dyeing of taxed diesel fuel but limited refund and credit claims
The IRS addressed a registered fuel blender’s plans to dye taxed diesel fuel and biodiesel mixtures for nontaxable uses. It ruled that the taxpayer could mechanically dye the fuel and sell it at a…
PLR 201039021: IRS granted more time to elect taxable REIT subsidiary status
Two companies asked the IRS for more time to jointly elect to treat a wholly owned subsidiary as a taxable REIT subsidiary. Their advisers and lawyers each believed the other party was responsible…
PLR 201039020: IRS approved the transfer of a qualified nuclear decommissioning fund
A parent company planned a series of reorganizations that would move ownership of a nuclear power plant and its qualified nuclear decommissioning fund to another subsidiary. The IRS concluded that…
PLR 201039019: IRS approved a Type F reorganization using a new holding company
A company that had completed a bankruptcy-related reorganization asked the IRS to supplement an earlier ruling for a new holding company structure. The IRS ruled that the proposed transaction would…
PLR 201039018: IRS granted relief for a late S corporation election
A corporation asked the IRS to treat its intended S corporation election as timely, because Form 2553 had not been filed by the deadline. The IRS concluded that the corporation had reasonable cause…
PLR 201039017: IRS approved a REIT's proposed cash and stock distribution
A real estate investment trust planned to distribute cash and stock to its shareholders after transferring assets to an unrelated party. The IRS ruled that the cash and stock would be treated as a…
PLR 201039016: IRS granted relief for a late S corporation election
A corporation that had not yet begun active business intended to elect S corporation status for a redacted tax year. Its Form 2553 was not filed on time, so it asked the IRS for relief under section…
PLR 201039015: IRS granted more time to elect out of GO Zone depreciation
A partnership had timely filed its tax return but accidentally omitted the statement needed to elect out of the Gulf Opportunity Zone additional first-year depreciation deduction. The IRS granted…
PLR 201039014: IRS approved a split-off and related Type D reorganization steps
A parent corporation planned to separate one family group’s business from another family group’s businesses through a contribution and split-off. The parent would transfer subsidiaries and other…
PLR 201039013: IRS approved section 382 treatment for preferred stock exchanges
A publicly traded corporation asked how section 382 would apply to several preferred stock issuances, exchanges, conversions, and a warrant cancellation. The IRS ruled that the replacement…
PLR 201039012: IRS approved nuclear decommissioning deduction and ruling schedules
A nuclear plant owner requested schedules governing deductions and annual ruling amounts for contributions to its qualified nuclear decommissioning fund. The IRS concluded that the taxpayer could…
PLR 201039011: IRS approved nuclear decommissioning deduction and ruling schedules
A nuclear plant owner requested schedules governing deductions and annual ruling amounts for contributions to its qualified nuclear decommissioning fund. The IRS concluded that the taxpayer could…
PLR 201039010: IRS treated a trust beneficiary as owner and approved the trust as an S corporation shareholder
A company and its sole shareholder asked whether the shareholder would be treated as the owner of an irrevocable trust that gave the shareholder a limited power to withdraw gifts made to the trust.…
PLR 201039009: IRS approved administrative trust modifications without gift, estate, or GST tax consequences
A trust's beneficiaries asked whether proposed changes would let them remove and replace trustees and let successor trustees make distributions under a health, education, support, or maintenance…
PLR 201039008: IRS approved administrative trust modifications without gift, estate, or GST tax consequences
A trust's beneficiaries asked whether proposed changes would let them remove and replace trustees and let successor trustees make distributions under a health, education, support, or maintenance…
PLR 201039007: IRS granted more time to file a consolidated return election
An affiliated group asked for more time to make a regulatory election to file a consolidated federal income tax return for a prior tax year. The IRS found that the group reasonably relied on a…
PLR 201039006: IRS granted 60 days to submit a duplicate accounting-method form
An S corporation asked for more time to file a signed duplicate copy of Form 3115 with the IRS national office after changing an accounting method for depreciable property of its qualified…
PLR 201039005: IRS restored S corporation treatment after an inadvertent second class of stock
A corporation discovered that its charter had created Class A and Class B shares with a possible special dividend for only one class. That structure violated the S corporation requirement that a…
PLR 201039004: IRS extended time to allocate generation-skipping transfer tax exemption
An estate asked for more time to allocate the decedent's available generation-skipping transfer tax exemption to a family trust. The estate's accountant had mistakenly allocated exemption to a…
PLR 201039003: IRS approved a trust division and modifications without GST or gain consequences
The trustees of a trust created before September 25, 1985, asked whether they could divide it into five separate trusts, modify distribution and trustee provisions, and replace a corporate trustee.…
PLR 201039002: IRS treated commodity-linked note and foreign-subsidiary income as qualifying RIC income
Two regulated investment companies asked whether income and gain from commodity-linked notes would count toward the qualifying-income test for regulated investment companies. They also asked whether…
PLR 201039001: IRS approved a trust modification involving a qualified personal residence trust
The beneficiaries of a qualified personal residence trust asked whether they could modify and restate the trust so that the settlor could receive a renewed term interest in the residence. The IRS…
IRS revoked a social club's tax-exempt status for excessive nonmember activity
The IRS Appeals Office considered an organization's appeal of the revocation of its exemption under IRC § 501(c)(7). The organization operated social and recreational facilities, but its nonmember…
IRS revoked an organization's section 501(c)(3) exemption retroactively
The IRS Appeals Office issued a final adverse determination revoking an organization's exemption under IRC § 501(c)(3), effective January 1, 2003. The organization failed the operational test…
PLR 201038019: IRS approved separate inherited IRAs and beneficiary-based distributions
A taxpayer who inherited IRA interests through a trust asked whether the interests could be transferred into separate inherited IRAs for her benefit. The IRS ruled that the resulting accounts would…
PLR 201038018: IRS waived the 60-day IRA rollover deadline
A taxpayer asked the IRS to waive the 60-day deadline for rolling an IRA distribution into another IRA. She had missed the deadline while serving as the full-time caregiver for her seriously ill…
PLR 201038017: IRS waived the 60-day rollover deadline after a financial institution error
A taxpayer intended to transfer an IRA into another IRA, but a financial institution's paperwork error sent the funds to a non-IRA account instead. The taxpayer did not use the funds for another…
PLR 201038016: IRS approved a five-year extension for amortizing a pension plan's unfunded liabilities
The IRS approved a pension plan's request for a five-year automatic extension to amortize unfunded liabilities. The extension applies to eligible amortization charge bases established as of July 1,…
Determination 201038015: IRS denied exemption to a single-brand software user association
The IRS issued a final adverse determination after an organization failed to protest a proposed denial within 30 days. The organization served public and private K-12 schools that used one software…
PLR 201038014: IRS approved the planned tax treatment of bonds refunding commercial paper
An issuer planned to issue bonds to refund outstanding commercial paper. It asked whether interest on the new bonds would be excluded from a corporate alternative minimum tax adjustment and whether…
PLR 201038013: Payments to relocate a utility line were treated as capital contributions
A utility received or expected to receive government payments to relocate an electrical transmission line so that a public highway could be widened. The IRS ruled that the payments were not…
PLR 201038012: IRS approved a partial annuity-contract exchange under section 1035
A taxpayer transferred part of an annuity contract's cash surrender value to another insurer for a new annuity contract. The taxpayer later withdrew a separate amount from the original contract, 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.