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.
LLC received more time to elect corporate tax status
A limited liability company intended to be classified as an association taxable as a corporation but inadvertently failed to file Form 8832 on time. The IRS found that the regulatory requirements for …
Foreign entity received more time to elect partnership status
A foreign eligible entity intended to be treated as a partnership for federal tax purposes but failed to file Form 8832 on time. The IRS concluded that the entity met the standards for regulatory reli…
LLC received inadvertent invalid S election relief
An LLC elected corporate status and then S corporation status, but provisions in its operating agreement inadvertently created a second class of stock. The company also made disproportionate distribut…
Partnership received more time to self-certify as an Opportunity Fund
A partnership was formed to operate as a Qualified Opportunity Fund but missed the deadline to file its first Form 1065 and accompanying Form 8996. Its managers knew that Form 8996 was required but di…
Annuity-paid advisory fees were not distributions to owners
A life insurance company planned to offer variable, fixed-indexed, and hybrid deferred annuity contracts designed for owners who receive ongoing investment advice about the contracts. Owners could aut…
Partnership received more time to self-certify as an Opportunity Fund
A partnership formed to operate as a Qualified Opportunity Fund relied on an accounting firm to file its initial partnership return and Form 8996. The firm obtained an extension but failed to complete…
Investor received consent for a retroactive QEF election
A United States taxpayer owned less than 10 percent of a foreign company that later became a passive foreign investment company. The taxpayer's qualified adviser did not identify the company's PFIC st…
Investor received consent for a retroactive QEF election
A United States taxpayer owned less than 10 percent of a foreign company that later became a passive foreign investment company. The taxpayer's qualified adviser did not identify the company's PFIC st…
Dog training organization lost its charitable exemption
An organization that had previously been exempt as a social club was later reinstated as a Section 501(c)(3) public charity. It conducted training classes, agility practice matches, membership meeting…
Member bereavement fund was denied charitable exemption
An organization applied for Section 501(c)(3) status to organize contributions and provide financial, emotional, spiritual, and social support when members or their families experienced a death. Its b…
IRS revoked a charity's exemption for personal expenses and inadequate records
The IRS revoked a charity's Section 501(c)(3) exemption after examining its finances and recordkeeping. The organization described itself as providing food, material aid, basic services, Bible studies…
Internal and public spin-offs qualified for nonrecognition
A public corporate group proposed separating two businesses through financing transactions, an initial public offering of a controlled corporation, an internal spin-off to the public parent, and an ex…
Estate received more time to elect portability
An estate was not otherwise required to file an estate tax return but failed to file Form 706 on time to transfer the decedent's unused exclusion amount to the surviving spouse. The IRS concluded that…
Corporation received relief for a missed QSST election
An S corporation shareholder's grantor trust transferred stock after the grantor died to another trust that represented it met the requirements for a qualified subchapter S trust. The new trust's inco…
REIT received 90 days to make a late taxable REIT subsidiary election
A real estate investment trust and its subsidiary asked for extra time to file a joint election treating the subsidiary as a taxable REIT subsidiary effective from the REIT's intended start date. The …
Corporate separation received tax-free spin-off rulings
A publicly traded parent company proposed separating three controlled businesses from its remaining business. It would first place the controlled businesses in a new corporation, then distribute all o…
Opportunity fund received 60 days to make late self-certification election
A partnership formed to invest in qualified opportunity zone property failed to timely file both its partnership return and Form 8996, which was required to self-certify as a qualified opportunity fun…
Foreign entity received 120 days to make a late disregarded-entity election
A foreign eligible entity failed to timely file Form 8832 to be treated as disregarded from its single owner for federal tax purposes. The IRS found that the entity satisfied the standards for discret…
Private foundation scholarship procedures received advance approval
A private foundation sought advance approval for a scholarship program serving financially needy students pursuing higher education. The program emphasizes fields such as science, technology, engineer…
Student support scholarship procedures received advance approval
A private foundation sought advance approval for a scholarship program that gives additional financial support to students pursuing post-secondary education. Eligible applicants generally come through…
Matchmaking and social-events organization was denied charitable exemption
An organization applied for Section 501(c)(3) status to connect members of a religious community through an online matchmaking service, paid in-person events, social media content, and giveaways. It a…
Organization failed the public-support test and was classified as a private foundation
An organization remained exempt under Section 501(c)(3), but the IRS made a final adverse determination that it did not qualify as a public charity under Section 509(a)(2). The organization had not sh…
For-profit logging company was denied agricultural-organization exemption
A logging company applied for exemption as an agricultural or horticultural organization under Section 501(c)(5). Its operating agreement allocated taxable income and cash flow to its sole member and …
Angel-investing group was denied business-league exemption
A membership organization sought Section 501(c)(6) exemption for activities promoting venture capital and angel investing and increasing participation in that ecosystem. It identified early-stage tech…
Corporation received 45 days to file its original accounting-method change form
A corporation changed from S corporation to C corporation status and determined that it could no longer use the cash method as its overall accounting method. Its CPA prepared an automatic change to th…
Foreign entity gets more time to elect partnership status
A foreign limited liability partnership that is eligible to choose how it is classified for U.S. federal tax purposes wanted to be treated as a partnership effective a specific date. To make that choi…
Taxpayer was denied extra time to request an accounting-period change
A taxpayer asked for extra time to file Form 1128 to change its annual accounting period. The request came more than 90 days after the form's due date. The IRS concluded that the taxpayer had not show…
Taxpayer was denied extra time to request an accounting-period change
A taxpayer asked for extra time to file Form 1128 to change its annual accounting period. The request came more than 90 days after the form's due date. The IRS concluded that the taxpayer had not show…
Taxpayer was denied extra time to request an accounting-period change
A taxpayer asked for extra time to file Form 1128 to change its annual accounting period. The request came more than 90 days after the form's due date. The IRS concluded that the taxpayer had not show…
Taxpayer is denied extra time to file Form 1128 for an accounting-period change
A taxpayer asked for an extension to file Form 1128 and change its annual accounting period under IRC § 442. The application was due with the short-period return, but the taxpayer did not seek late-el…
Taxpayer is denied extra time to file Form 1128 for an accounting-period change
A taxpayer asked for an extension to file Form 1128 and change its annual accounting period under IRC § 442. The application was due with the short-period return, but the taxpayer did not seek late-el…
Taxpayer is denied extra time to file Form 1128 for an accounting-period change
A taxpayer asked for an extension to file Form 1128 and change its annual accounting period under IRC § 442. The application was due with the short-period return, but the taxpayer did not seek late-el…
Taxpayer is denied extra time to file Form 1128 for an accounting-period change
A taxpayer asked for an extension to file Form 1128 and change its annual accounting period under IRC § 442. The application was due with the short-period return, but the taxpayer did not seek late-el…
Taxpayer is denied extra time to file Form 1128 for an accounting-period change
A taxpayer asked for an extension to file Form 1128 and change its annual accounting period under IRC § 442. The application was due with the short-period return, but the taxpayer did not seek late-el…
Spouses get 120 days to allocate GST exemption to transfers made before 2001
Two spouses created separate irrevocable trusts for their children and descendants before 2001, then made additional cash transfers to both trusts that had generation-skipping transfer tax potential. …
Spouses get 120 days to allocate GST exemption to transfers made before 2001
Two spouses created separate irrevocable trusts for their children and descendants before 2001, then made additional cash transfers to both trusts that had generation-skipping transfer tax potential. …
Qualified opportunity fund gets 60 days to file its late self-certification
A limited liability company taxed as a partnership was formed to operate as a qualified opportunity fund and invest in qualified opportunity zone property. A firm handled tax filings for about 75 rela…
Corporation gets 120 days to file its late S corporation election
A corporation and its sole shareholder intended the company to be an S corporation from its formation date, but the company inadvertently failed to file Form 2553 on time. The corporation asked the IR…
Corporation gets 120 days to file its late S corporation election
A corporation and its sole shareholder intended the company to be an S corporation from its formation date, but the company inadvertently failed to file Form 2553 on time. The corporation asked the IR…
Corporation gets 120 days to file its late S corporation election
A corporation and its sole shareholder intended the company to be an S corporation from its formation date, but the company inadvertently failed to file Form 2553 on time. The corporation asked the IR…
Corporation gets 120 days to file its late S corporation election
A corporation and its sole shareholder intended the company to be an S corporation from its formation date, but the company inadvertently failed to file Form 2553 on time. The corporation asked the IR…
Corporation gets 120 days to file its late S corporation election
A corporation and its sole shareholder intended the company to be an S corporation from its formation date, but the company inadvertently failed to file Form 2553 on time. The corporation asked the IR…
Estate gets 120 days to make a late portability election
An estate was not otherwise required to file Form 706 because the decedent's gross estate and adjusted taxable gifts were represented to be below the filing threshold. The estate nevertheless needed t…
Spouse gets 120 days to opt out of automatic GST exemption allocation
A donor created and funded an irrevocable trust for the donor's children and their descendants, and the donor and spouse elected to split the gift. Their tax professional prepared their gift tax retur…
Donor gets 120 days to opt out of automatic GST exemption allocation
A donor created and funded an irrevocable trust for the donor's children and their descendants, and the donor and spouse elected to split the gift. Their tax professional prepared their gift tax retur…
Investor may make a retroactive qualified electing fund election
A U.S. taxpayer owned less than 10 percent of a foreign company that later became a passive foreign investment company. The taxpayer's longtime tax adviser did not identify the company's PFIC status o…
Investor may make a retroactive qualified electing fund election
A U.S. taxpayer owned less than 10 percent of a foreign company that later became a passive foreign investment company. The taxpayer's longtime tax adviser did not identify the company's PFIC status o…
Investor may make a retroactive qualified electing fund election
A U.S. taxpayer owned less than 10 percent of a foreign company that later became a passive foreign investment company. The taxpayer's longtime tax adviser did not identify the company's PFIC status o…
Investor may make a retroactive qualified electing fund election
A U.S. taxpayer owned less than 10 percent of a foreign company that later became a passive foreign investment company. The taxpayer's longtime tax adviser did not identify the company's PFIC status o…
Investor may make a retroactive qualified electing fund election
A U.S. taxpayer owned less than 10 percent of a foreign company that later became a passive foreign investment company. The taxpayer's longtime tax adviser did not identify the company's PFIC status o…
Estate gets 120 days to make a late portability election
An estate was not otherwise required to file Form 706 because the decedent's gross estate and adjusted taxable gifts were represented to be below the filing threshold. The estate nevertheless needed t…
Scholarship procedures for members and relatives approved
A private foundation asked the IRS to approve a scholarship program for eligible current, former, and retired members of an organization and their qualifying relatives. Applicants must be accepted by …
Rural community project grant procedures approved
A private foundation asked the IRS to approve two programs that make grants to individuals addressing quality-of-life problems in rural communities. One program funds discrete volunteer-led community …
Pension plan may use substitute mortality tables for up to five years
A pension plan sponsor asked to use plan-specific base substitute mortality tables when calculating minimum funding under IRC § 430. The IRS approved the tables for combined male and female annuitants…
Sculpture-garden construction set-aside approved
A private foundation requested permission to set aside funds for a major redesign of a large urban sculpture garden it had previously helped create. The project would unify the garden, add walkways, p…
Athlete and employee scholarship procedures approved
A private foundation asked the IRS to approve two scholarship programs. The first awards four nonrenewable scholarships to high-achieving graduating student athletes in one state, using academic, athl…
Cemetery denied exemption for nonexempt activity and private interests
An organization applied for IRC § 501(c)(3) status to maintain a public cemetery and sell burial plots. It reported a small number of plot sales each year but did not show that the cemetery had histor…
Supporting organization revoked for lacking required ties and distributions
An organization claimed exemption as a Type III non-functionally integrated supporting organization under IRC §§ 501(c)(3) and 509(a)(3). The examination found no qualifying distributions to or for it…
IRS reclassifies a bank-trusteed charitable trust from supporting organization to private foundation
This letter changes an organization's foundation status, not its tax-exempt status. The organization is a charitable trust whose sole trustee is a bank, and it had been treating itself as a Type III s…
Organization reclassified as a private non-operating foundation
An organization exempt under IRC § 501(c)(3) claimed that it was a Type III functionally integrated supporting organization under IRC § 509(a)(3). The IRS found that an independent bank trustee contro…
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.