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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Expatriate social club did not serve charitable or educational purposes
An organization created a community for expatriates from the same homeland and sought exemption under IRC § 501(c)(3). It used member dues for happy hours, sports competitions, tickets, trips, and oth…
Dominoes club primarily served members' recreation
A hobby club sought recognition as a charity under IRC § 501(c)(3). Its members would socialize and play dominoes at activities closed to the public. The club expected to use its small budget for oper…
Rodeo organization had substantial recreational purposes
An organization that was already exempt under IRC § 501(c)(4) applied for recognition as a charity under IRC § 501(c)(3). Its main activity was planning, fundraising for, and conducting an annual comm…
Fundraising credits primarily benefited participating families
A booster club sought recognition as a charity under IRC § 501(c)(3) to support youth arts and athletics. Members volunteered at concession stands and received fundraising credits based on the amounts…
Dog training and trials were not exclusively educational
A dog club applied for recognition as an educational charity under IRC § 501(c)(3). It planned to offer paid dog-training sessions, clinics, seminars, and competitive dog trials, with the dogs as the …
Motorcycle club primarily served social and recreational purposes
A motorcycle club applied for recognition as a charity under IRC § 501(c)(3). Members paid dues for a clubhouse and utilities, met for motorcycle rides, held picnics, played horseshoes, and invited ba…
Condominium landscaping primarily benefited unit owners
A condominium homeowners association applied for recognition as a charity under IRC § 501(c)(3). It collected monthly dues to maintain landscaping and pay expenses for common property next to a public…
LLC receives relief for late corporate and S corporation elections
A limited liability company intended to be classified as a corporation and treated as an S corporation from the same effective date. It failed to file Form 2553, which could have produced a deemed cor…
Partnership may make late election to defer housing credit period
A partnership placed a low-income housing building in service but intended to begin its ten-year credit period in the following taxable year. It filed Form 8609 without timely making the irrevocable e…
Building owner may correct housing credit period election
A building owner intended to begin a low-income housing building's ten-year credit period in the year after the building was placed in service. Its preparer instead checked “No” on line 10a of Form 86…
LLC receives extension for late corporate classification election
A limited liability company intended to be classified as an association taxable as a corporation but failed to file Form 8832 by the deadline. The IRS concluded that the company satisfied the regulato…
Estate receives extension to elect portability
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The IRS …
Successor receives extension for late QSub election
An S corporation intended to elect qualified subchapter S subsidiary status for a wholly owned subsidiary but failed to file Form 8869. A later parent corporation acquired the first S corporation in a…
REIT and subsidiary receive extension for late TRS election
A REIT formed a wholly owned subsidiary to hold employee-housing leases connected with a hotel acquisition and intended the subsidiary to be a taxable REIT subsidiary. Its accounting firm's post-acqui…
Partnership receives extension for late section 754 election
A partnership intended to elect under IRC § 754 to adjust the basis of partnership property but omitted the election from its timely filed return. The IRS concluded that the partnership satisfied the …
Intergenerational fellowship grant procedures approved
A private foundation requested advance approval under IRC § 4945(g)(3) for a one-year fellowship supporting emerging practitioners in intergenerational work. Each award combined project support with a…
Merger transfer qualifies as an unusual grant
A publicly supported charity operating an equine-therapy and educational center planned to merge with its Type I supporting organization. The charity would survive and receive all of the supporting or…
Three pension plans may use substitute mortality tables for five years
A sponsor of three defined benefit pension plans asked to use plan-specific substitute mortality tables when computing minimum funding obligations under IRC § 430. The request covered male and female …
Foundation's arts-center set-aside approved
A private foundation requested approval to set aside funds for the startup of an inclusive arts, vocational-training, and community-engagement center. The project included research and legal planning,…
Tax-services organization denied social-welfare exemption
A nonprofit sought exemption under IRC § 501(c)(4) for a membership-based tax-services operation that also planned taxpayer education and some free help for people facing hardship. Members paid an ini…
Military member-benefit group denied charitable exemption
A membership organization associated with a military organization sought exemption under IRC § 501(c)(3). It collected annual dues based on rank and used the money for members' birth, death, promotion…
Competitive gaming group denied charitable exemption
An organization promoting safer and more inclusive gaming spaces for marginalized genders sought exemption under IRC § 501(c)(3). Its principal activity was operating sponsored online tournaments fund…
Family reunion organization denied charitable exemption
A family organization sought exemption under IRC § 501(c)(3) for reunions, holiday gatherings, other family events, and financial support for elderly relatives. Its activities were restricted to famil…
Housing project received 120 days to make average-income election
The owner of a single-building low-income housing project intended to elect the average-income minimum set-aside under IRC § 42(g)(1)(C). Contemporaneous records showed that intent, but the owner inad…
S corporation received relief for ineligible voting trust
Two electing small business trusts transferred their S corporation shares to a new trust intended to qualify as a voting trust. The new trust did not initially meet the requirements for an eligible S …
Estate received 120 days to elect portability
An estate that represented it was below the estate-tax filing threshold failed to timely file Form 706 and elect portability of the deceased spouse's unused exclusion amount. The estate later requeste…
Estate received 120-day portability extension
An estate represented that it was below the estate-tax filing threshold but had not timely filed Form 706 to elect portability of the deceased spouse's unused exclusion amount. The estate requested di…
Estate granted 120 days for portability election
An estate that represented it was not otherwise required to file an estate tax return missed the deadline to file Form 706 and elect portability. The election would allow the surviving spouse to poten…
Foreign entities received late disregarded-entity election relief
Two foreign eligible entities intended to be treated as disregarded entities from their respective formation dates but did not timely file Form 8832. The IRS found that the entities met the standards …
Late portability election allowed within 120 days
An estate represented that it was below the estate-tax return filing threshold but failed to timely file Form 706 and elect portability. The requested election would permit the surviving spouse to pot…
Spouse received time to allocate GST exemption to old trust gift
A married couple made a pre-2001 gift to a trust for their children and later descendants and elected to split the gift equally. Their accounting firm failed to report the transfer on their gift tax r…
Estate denied relief that would undo prior GST allocation
A married couple made a pre-2001 gift to a descendants' trust and elected to split the gift, but their accounting firm omitted the transfer from their gift tax returns and did not allocate GST exempti…
Foreign entity received late corporate-classification relief
A foreign eligible entity intended to be classified as an association taxable as a corporation from its formation date but did not properly file Form 8832. The IRS found that the entity met the standa…
IRS pre-approves a private foundation's memorial scholarship program under 4945(g)(1)
A private foundation asked the IRS to approve in advance the way it will award scholarships. Under IRC Section 4945, a private foundation normally owes an excise tax on grants it makes to individuals …
IRS pre-approves a foundation's educational grants for underserved tech entrepreneurs under 4945(g)(3)
A private foundation asked the IRS to approve in advance how it will award educational grants under IRC Section 4945(g)(3). Without advance approval, grants a private foundation makes to individuals f…
Farmers'-market operator denied 501(c)(3) exemption for serving vendors' private interests
An organization that runs a farmers' market applied for tax-exempt status under Section 501(c)(3) using the short Form 1023-EZ. The IRS denied it. The group rents space from a park district, charges v…
Sole-proprietor cemetery denied 501(c)(3) status for serving its founder's private interests
A cemetery applied for tax-exempt status under Section 501(c)(3) as a religious organization, using the short Form 1023-EZ. The IRS denied it. In follow-up questions the applicant explained that its f…
Business-networking group denied 501(c)(6) status for performing particular services for sponsors
A group that runs business-networking events applied for tax-exempt status as a business league under Section 501(c)(6). The IRS denied it. The group holds free monthly networking events at local venu…
Fee-based payment service for lawyers denied 501(c)(3) status as a commercial activity
An organization applied for tax-exempt status under Section 501(c)(3) to run a service that helps law firms send and receive payments securely and in compliance with applicable rules. The IRS denied i…
Homeowners' association denied 501(c)(3) status; fails organizational and operational tests
A homeowners' association, organized as a mutual benefit corporation, applied for tax-exempt status under Section 501(c)(3) using the short Form 1023-EZ. The IRS denied it on both required tests. On t…
Community-festival organizer denied 501(c)(3) status for substantial social and recreational purpose
An organization that plans and runs community events applied for tax-exempt status under Section 501(c)(3). The IRS denied it. Its main activity is an annual summer town festival (live music, food tru…
Hunting-dog training club denied 501(c)(3) status; dog training is a substantial non-exempt purpose
A dog club applied for tax-exempt status under Section 501(c)(3). The IRS denied it. The club's purpose is to better a particular dog breed and to influence its breeding and training; it provides K9 e…
501(c)(3) status revoked after the organization ignored an audit and produced no records
The IRS revoked an organization's existing 501(c)(3) tax-exempt status. The organization had been recognized as exempt after filing a Form 1023-EZ, but the IRS later selected it for audit to confirm i…
Fundraiser for director's grandchild denied exemption
An organization sought charitable status to collect donations for the medical bills, living expenses, and unpaid utilities of one severely injured person. That person was the grandchild of the organiz…
Trade-promotion group denied charitable exemption
An organization sought charitable status for promoting companies from one country and helping them sell products and services in another market. It ran an annual exhibition, roadshows, and seminars, a…
Member-benefit association denied charitable exemption
An unincorporated association sought charitable status while providing financial benefits to its members and their immediate families. Its programs included medical and disaster benevolence, transport…
Paid umpire association denied charitable exemption
An umpire association sought charitable status for assigning officials to matches and training its members in the sport's rules. Leagues and tournaments paid the umpires for their work, and most membe…
Family genealogy group denied charitable exemption
A family association sought charitable status to build its family tree, purchase DNA tests through membership fees, locate relatives, research ancestral communities, and organize family travel and gat…
Local-business promotion group denied charitable exemption
A group organized to support local businesses held pop-up shopping events, spotlighted a business each month, arranged restaurant meetings, and conducted ribbon cuttings. The community was not designa…
Public golf course denied social-club exemption
A nonprofit operated an 18-hole public golf course, bar, and restaurant and rented its facilities for private events. Although it had members, the facilities were open to the general public, membershi…
Threat-response service group denied business-league exemption
An organization formed to share threat information among members planned conferences, a threat database, encrypted collaboration tools, continuous monitoring, training, consulting, risk assessments, a…
Condominium association denied social-welfare exemption
A condominium association maintained one building's roof, siding, plumbing, appliances, fencing, patios, landscaping, sidewalks, and alleyway. Unit owners were its only members and supplied all of its…
Puerto Rico property-sale sourcing rule applies at partner level
Chief Counsel considered how to source a Puerto Rico resident partner's share of gain when a partnership sells personal property. Section 865(i)(5) generally applies the personal-property sourcing rul…
IRS may process protective refund claim filed on Form 843
Chief Counsel addressed a protective individual income-tax refund claim filed on Form 843 instead of the required Form 1040X. The incorrect form failed to comply with the formal claim rule in Treasury…
Participant change did not materially change cost-sharing scope
Chief Counsel considered whether changing one or more controlled participants in a cost-sharing arrangement caused a material change in its scope under Treasury Regulation § 1.482-7(m)(3). The regulat…
IRS cannot process late or improperly signed ERC adjustment requests
Chief Counsel advised that the IRS cannot accept a partnership administrative adjustment request filed after the mandatory three-year deadline in § 6227(c). It also cannot accept one lacking the signa…
Informal refund claim must clearly request a refund
Chief Counsel explained that an informal refund claim must fairly notify the IRS that the taxpayer believes an erroneous tax was assessed and seeks a refund for identified years. Whether notice is ade…
Shelved proposed regulations did not change erroneous-refund penalty analysis
Chief Counsel reviewed an earlier memorandum concerning the § 6676 erroneous-refund-claim penalty after the limitations period for another underpayment penalty had expired. That memorandum reflected a…
Estate received extension for omitted QTIP election
A decedent's trust created a marital farm trust that paid all income to the surviving spouse for life. The estate hired a tax professional to prepare Form 706 and make necessary elections, but the pro…
Partnership received 120 days to make late section 754 election
A partnership inadvertently omitted a § 754 election from its return for the year in which a buyer acquired partnership interests. The IRS found that the partnership satisfied the standards for regula…
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.