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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Assumption reinsurance would not restart life insurance tax tests
Members of a corporate group owned private-placement variable life insurance policies on selected employees to finance employee benefit liabilities. After an event involving the insurer, the policyhol…
Estate received more time to elect portability of unused exclusion
A decedent's estate was not otherwise required to file Form 706 because of the represented value of the gross estate and taxable gifts. The estate nevertheless needed a timely estate tax return to ele…
Taxpayer received 45 days to file a duplicate Form 3115
An S corporation timely attached an original Form 3115 to its federal return for two accounting method changes affecting its QSub subsidiary. Its accounting firm was also supposed to send the required…
Membership business activity failed the social welfare test
The IRS examined an organization that claimed exemption as a social welfare organization under section 501(c)(4). The final determination states that the organization was not a civic league or operate…
Foundation scholarship procedures received advance approval
A private foundation proposed scholarships for financially needy students committed to succeeding at colleges, trade schools, technical schools, or similar postsecondary institutions in the United Sta…
Restaurant alcohol club denied social club exemption
A nonprofit formed a private club inside a public restaurant so members could purchase alcoholic beverages under state licensing rules. Membership was broadly available to adult county residents dinin…
Museum expansion set-aside approved as a qualifying distribution
A private foundation planned to expand and improve an art museum facility that it owned and leased to an exempt museum operator. The project required more funds than the foundation's current annual in…
Industry competition organization denied charitable reclassification
An organization already exempt as a section 501(c)(6) business league sought recognition as a section 501(c)(3) charitable and educational organization. Its primary activity was an annual skills compe…
Food truck association denied charitable exemption
A professional association of independent food truck owners and operators applied for exemption under section 501(c)(3). It promoted member businesses through catering referrals, exclusive vending eve…
Scholarship and educational grant procedures approved
A private foundation requested advance approval for three need-based scholarship programs and a broader educational grant program. The scholarships covered college, advanced-degree, or specialized pri…
Historic building restoration set-aside approved
A private foundation proposed a grant to a public charity restoring a historic building as a community center for culture, education, and neighborhood revitalization. The grant would fund about one-th…
Commercial fishers association denied charitable exemption
A membership organization of commercial fishers applied for exemption under section 501(c)(3). It sought to advocate for sustainable fisheries, send representatives to regional and international fishe…
Member funeral benefit plan denied charitable exemption
A mutual assistance membership organization collected fees and death-triggered contributions from members and paid funeral benefits when a member or family member died. Eligibility opened after one mo…
IRS approves a private foundation's scholarship procedures
A private foundation proposed scholarships for high school seniors who belong to a tax-exempt financial cooperative and plan to attend an accredited college, university, community college, vocational …
Franchise-owner association denied business-league exemption
An association of franchise owners for a single brand sought exemption as a business league under section 501(c)(6). It held meetings and annual forums about brand policies, vendors, operating problem…
Market-priced solar systems are not public utility property
A regulated electric utility proposed a voluntary program under which it would own and operate solar systems at participating commercial customers' premises. Each customer would receive a percentage o…
Foundation may divide its assets among related foundations and terminate
A private foundation whose directors disagreed about its operation proposed dividing all of its assets evenly among several existing or newly formed private foundations controlled by the same people. …
Taxpayer receives 45 days to file a success-fee safe-harbor election
A partnership paid success-based financial advisory fees in connection with acquisitions of broadband businesses. Its return preparer analyzed the fees under Revenue Procedure 2011-29 and prepared the…
Late section 336(e) election statement receives filing relief
A buyer acquired all the stock of an S corporation in a transaction represented to be a qualified stock disposition. The S corporation and its shareholder timely signed a binding agreement to make a s…
IRS extends the period for a commercially reasonable liquidation
A taxpayer asked the IRS to supplement an earlier private letter ruling governing a plan to liquidate a group of debtors. It represented that it had consistently pursued liquidation as quickly as comm…
Taxpayer receives 60 days to correct a success-fee election
A taxpayer incurred success-based fees when its ownership interests were sold and intended to use the Revenue Procedure 2011-29 safe harbor. Severe weather prevented its return-extension form from bei…
Estate receives 120 days to elect portability
An estate was not otherwise required to file Form 706 because its gross estate and adjusted taxable gifts were below the section 6018(a) filing threshold. The decedent left a surviving spouse and an u…
S corporation receives inadvertent-termination relief
An eligible S corporation shareholder transferred all of its shares in another S corporation to a wholly owned S corporation. Because an S corporation cannot be a shareholder of another S corporation,…
LLC receives 120 days to file a corporate classification election
A domestic limited liability company intended to be classified as an association taxable as a corporation from a specified date. It failed to file Form 8832 within the normal election period and reque…
Trust transfer remains an incomplete gift and committee powers avoid estate inclusion
A grantor created an irrevocable domestic trust for family members and retained several nonfiduciary powers over distributions, including a consent power, a support-related power, and a limited testam…
State deferred compensation plan qualifies under section 457(b)
A state agency established a nonqualified deferred compensation plan and trust that eligible state and local governmental employers could adopt for their employees. The plan allowed pre-tax and Roth d…
Investment company receives 90 days for a foreign-tax pass-through election
A regulated investment company intended to elect under section 853 to pass through foreign taxes to its shareholders. Its timely Form 1120-RIC consistently reflected that election, but the contractor …
Repair-related deferred taxes are outside utility normalization rules
A regulated water and wastewater utility changed its tax accounting for repair costs and asset dispositions under an IRS consent agreement. It asked whether several categories of accumulated deferred …
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and gene…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and gene…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and gene…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and gene…
Spouses receive 120 days to opt out of automatic GST allocations
A married couple made split gifts over several years to five irrevocable trusts with generation-skipping potential. Their attorney prepared the gift tax returns but did not advise them about the autom…
Spouses receive 120 days to opt out of automatic GST allocations
A married couple made split gifts over several years to five irrevocable trusts with generation-skipping potential. Their attorney prepared the gift tax returns but did not advise them about the autom…
Partnership-interest platform qualifies as a matching service
A limited liability company proposed a web platform for matching buyers and sellers of limited partnership interests. The platform would use nonfirm quotes, bar binding agreements for 15 days, delay c…
Nuclear decommissioning arrangement preserves qualified fund status
A utility arranged for an independent contractor and affiliate to decommission a shut-down nuclear unit, restore the site, maintain spent fuel, and later dismantle the spent-fuel storage installation.…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and gene…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and gene…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and gene…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and gene…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and gene…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and gene…
IRS approves educational grants for courses supporting academic dialogue
A private foundation proposed educational grants for selected people affiliated with a named organization to take courses about specified philosophies, practices, and academic culture. Applicants had …
IRS approves civic-education grants for teachers
A private foundation proposed annual one-time grants to K-12 teachers for classroom units using public deliberation or deliberative teaching about important national issues. Applicants had to demonstr…
Business referral group denied charitable exemption
A membership organization sought section 501(c)(3) status while helping members grow their businesses and referral networks. Its weekly meetings featured business presentations, testimonials, referral…
Energy-monitoring service denied charitable exemption
A nonprofit proposed operating a cloud-based energy monitoring platform and related analyst services for affordable housing developers. Members, including some for-profit businesses, would pay annual …
Professional networking chapter denied charitable exemption
A local chapter of a section 501(c)(6) organization sought charitable exemption under section 501(c)(3). Its mission was to build a network among people of color and others connected with a particular…
Family scholarship and hardship fund denied charitable exemption
An organization formed to provide scholarships and financial assistance primarily to members of one extended family sought section 501(c)(3) exemption. Its family-controlled board expected most schola…
Industry membership group denied charitable exemption
An association of independent operators in a particular industry sought section 501(c)(3) exemption. Its articles authorized any lawful activity and lacked a charitable dissolution clause, while its p…
Fundraiser for one family denied charitable exemption
An organization raised money through annual fundraisers to help a named person and his family pay medical expenses related to cancer treatment. Family and friends organized the events, donated goods o…
Purebred dog club denied charitable exemption
A membership club for breeders, owners, exhibitors, and enthusiasts of a particular purebred dog sought section 501(c)(3) exemption. It conducted breed shows, obedience, rally, and agility trials, alo…
Family reunion organization denied charitable exemption
An organization devoted all of its current time and resources to a biennial reunion and gala for one extended family and the family's friends. The event combined educational, social, and spiritual act…
Recreational golf league denied charitable exemption
An unincorporated association organized a recreational league and social activities for a corporation's members, their spouses, and guests. It held events three days each week as well as luncheons, ho…
Member cemetery denied charitable exemption
A nonprofit operated and maintained a cemetery offering affordable burial locations only to members, who had to be descendants or spouses of people connected to specified local places. Membership dues…
Community tavern denied charitable exemption
An organization planned to operate a community tavern and meeting place selling locally brewed beer and wine. It proposed membership levels with merchandise, voting rights, and member-only events, whi…
Business member group denied charitable exemption
An organization represented businesses from one country operating in a metropolitan area. Its articles said it protected and promoted members' interests, and its quarterly meetings taught members abou…
Retailer association denied charitable exemption
An association of retailers held quarterly meetings on marketing, personnel management, and product procurement. It also rewarded member businesses' customers with free picnics, parties, and golf outi…
Revised nuclear decommissioning fund contribution schedule approved
A holding company owned a nuclear power plant and its qualified decommissioning fund through a disregarded subsidiary. It requested a revised schedule limiting annual deductible contributions to the f…
Partnership received 120 days to make late section 754 election
A limited liability company taxed as a partnership intended to make a section 754 election but inadvertently omitted a valid election from its timely filed return. It represented that it acted reasona…
Late Form 1128 treated as timely filed
A taxpayer filed Form 1128 after the deadline for requesting an accounting-period change under Revenue Procedure 2006-46. It sought discretionary relief under Treasury Regulation section 301.9100-3 sh…
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.