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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Advance approval of a private foundation's scholarship-award procedures under section 4945(g)(1)
A private foundation that hands money to individuals for study normally risks an excise tax on that payment, unless the IRS approves its grant-making procedures in advance. Here, a foundation running …
Advance approval of a private foundation's educational grant procedures under section 4945(g)(3)
A private foundation that gives money to individuals for study or similar purposes risks an excise tax on that payment, unless the IRS approves its grant-making procedures in advance. Here, a foundati…
Advance approval of a private foundation's last-dollar scholarship procedures under section 4945(g)(1)
A private foundation that gives money to individuals for study risks an excise tax on that payment, unless the IRS approves its grant-making procedures in advance. Here, a foundation runs a scholarshi…
IRS gives advance approval of a private foundation's high-school scholarship procedures under § 4945(g)(1)
A private foundation asked the IRS to approve, in advance, the way it selects and awards scholarships to graduating high school students of a particular school. Private foundations owe an excise tax o…
IRS pre-approves a foundation's scholarship-award procedures under § 4945(g)(1)
A private foundation asked the IRS to approve, in advance, the procedures for a scholarship program before it made any awards. Under IRC § 4945, scholarship grants a private foundation pays to individ…
Advance approval of a private foundation's scholarship and vocational-grant procedures
A private foundation that makes grants to individuals must get the IRS to approve its grant procedures in advance. Otherwise, under Section 4945, the grant counts as a "taxable expenditure" and trigge…
Advance approval of a foundation's scholarship program and specific-objective grant program
A private foundation that gives grants to individuals needs the IRS to approve its grant-making procedures in advance, or the grants count as taxable expenditures under Section 4945 and trigger an exc…
IRS pre-approves a private foundation's procedures for a new disease-related scholarship program
A private foundation asked the IRS to approve, in advance, the procedures for a new scholarship program. Under IRC Section 4945, money a private foundation grants to individuals for study is a "taxabl…
IRS pre-approves a foundation's scholarship procedures for graduating seniors in one county
A private foundation runs a scholarship for graduating high school seniors from a particular county who are entering college. It asked the IRS to approve its award procedures in advance under IRC Sect…
IRS pre-approves a foundation's multi-county academic scholarship procedures
A private foundation asked the IRS to approve, in advance, the procedures for an academic scholarship program serving students in several named counties across two areas. Under IRC Section 4945, a pri…
IRS pre-approves a trust's scholarship procedures for graduating seniors at one school
A private foundation (a charitable trust) asked the IRS to approve, in advance, the procedures for a scholarship program for students graduating from a particular secondary school who will face financ…
IRS pre-approves scholarship procedures for students at one named school
A private foundation asked the IRS to approve, in advance, the procedures for a scholarship program for full- and part-time students enrolled at one named school (itself an exempt educational instrume…
IRS pre-approves a family-funded foundation's scholarship procedures
A private foundation asked the IRS to approve, in advance, the procedures for a scholarship program that helps recipients pursue higher education or technical training toward a career, funded by money…
IRS pre-approves scholarship procedures for a sustainability-leadership award tied to equestrian sports
A private foundation asked the IRS to approve, in advance, the procedures for a scholarship program recognizing exceptional leadership by young people in sustainability and green initiatives in their …
IRS pre-approves a foundation's research-grant procedures under 4945(g)(3)
A private foundation asked the IRS to approve, in advance, the procedures for an educational grant program under IRC Section 4945(g)(3), the "purpose grant" branch (as opposed to the scholarship branc…
IRS pre-approves grant procedures for youth archery competition and travel stipends (4945(g)(3))
A private foundation asked the IRS to approve, in advance, the procedures for an educational grant program under IRC Section 4945(g)(3). Under IRC Section 4945, a private foundation's grants to indivi…
IRS pre-approves a foundation's merit scholarship procedures despite a family selection committee
A private foundation asked the IRS to approve, in advance, the procedures for a scholarship program under IRC Section 4945(g)(1). Under IRC Section 4945, a private foundation's grants to individuals f…
Advance approval of a private foundation's evangelical Christian scholarship procedures under section 4945(g)(1)
A private foundation asked the IRS to bless its scholarship program in advance under Code section 4945(g)(1). This matters because grants a private foundation makes to individuals for study are normal…
A "divide and donate" split and early termination of a charitable remainder unitrust to fund the settlors' private foundations is not self-dealing and yields income and gift tax charitable deductions
A married couple created a charitable remainder unitrust (CRUT), a trust that pays them 5% a year for life and leaves whatever remains to charity. They now want to accelerate part of the gift so money…
Foundation's fees to a son-owned company for real estate development services are personal-services compensation, not self-dealing
A private foundation was set to inherit a portfolio of complex, hard-to- develop real estate (held through LLCs) after its founder's death. The founder's son sits on the foundation's board and also ow…
Companion ruling to the son-owned company; its real estate development fees from the foundation are personal-services pay, not self-dealing
This ruling is the companion to a same-day ruling on identical facts, but here the request was made by the company rather than the private foundation. A private foundation was set to inherit complex, …
"Divide and donate" split of a charitable remainder unitrust, with 8 favorable rulings on self-dealing, deductions, and foundation status
A married couple created a charitable remainder unitrust (CRUT), a trust that pays them an annual amount for life and leaves what remains to charity. Because one of the family's private foundations fa…
Companion ruling to the individuals on the same "divide and donate" CRUT split, with 8 favorable rulings
This ruling is the companion to a same-day ruling on the identical "divide and donate" transaction, but this letter is directed to the married couple (H and W) rather than to their charitable remainde…
IRS approves scholarship procedures for students from rural high schools
A foundation asked the IRS to approve its procedures for awarding scholarships to students at a college who graduated from rural high schools. Applicants would report their grades, activities, and pro…
IRS approves a foundation's scholarship and educational grant procedures under 4945(g)(1) and 4945(g)(3)
A private foundation asked the IRS to approve, in advance, the way it will award college scholarships and related educational grants to individuals. Under IRC Section 4945, a private foundation that m…
IRS approves a private foundation's set-aside to fund a foreign cancer hospital under 4942(g)(2)
A private foundation asked the IRS to approve a "set-aside" under Section 4942(g)(2), a way to count money earmarked for a specific long-term charitable project as a qualifying distribution now, even …
IRS approves a private foundation's set-aside to fund a foreign cancer hospital under 4942(g)(2)
A private foundation asked the IRS to approve a set-aside under Section 4942(g)(2), which lets a foundation count money reserved for a specific long-term charitable project as a qualifying distributio…
IRS approves a private foundation's scholarship procedures under IRC 4945(g)(1)
A private foundation asked the IRS to pre-approve how it picks and pays scholarship winners. Foundations need this sign-off because a grant to an individual for study is normally a "taxable expenditur…
IRS approves a foundation's scholarship and study-and-research grant procedures under IRC 4945(g)(1) and (g)(3)
A private foundation asked the IRS to pre-approve two grant programs: a scholarship program under IRC Section 4945(g)(1) and a study-and-research grant program under IRC Section 4945(g)(3). Foundation…
A non-pro-rata distribution of a deceased grantor's trust to his private foundation is not self-dealing under the estate administration exception
A man set up a revocable living trust and a private foundation before he died. When he died, the trust became irrevocable and its assets were to be split among his children and the foundation, with th…
IRS rules a non-pro-rata distribution plan to a private foundation is not self-dealing under the estate administration exception
A private foundation was in line to receive the residue of a deceased person's revocable trust, which became irrevocable at death. The family members who serve as the trust's trustees, the estate's pe…
IRS rules a trust's non-pro-rata distribution plan to a private foundation is not self-dealing under the estate administration exception
A private foundation was in line to receive the residue of a deceased person's revocable trust, which became irrevocable at death. The family members who serve as the trust's trustees, the estate's pe…
IRS grants advance approval of a foundation's scholarship-award procedures for high school students at three schools under 4945(g)(1)
A private foundation's grants directly to individuals for study are "taxable expenditures" subject to an excise tax under Section 4945 unless the IRS approves the foundation's award procedures in adva…
IRS grants advance approval of a foundation's tiered scholarship-award procedures under 4945(g)(1)
When a private foundation makes grants directly to individuals for study, those payments are "taxable expenditures" subject to an excise tax under Section 4945 unless the IRS approves the foundation's…
IRS grants advance approval of a foundation's scholarship-award procedures under 4945(g)(1)
When a private foundation gives grants directly to individuals for study, the payments can be "taxable expenditures" that trigger an excise tax under Section 4945 unless the IRS approves the foundatio…
A private foundation that inherited a hotel-owning company gets a second five-year period to sell the excess business holdings without triggering the excise tax
A private foundation generally cannot hold more than a small stake in a business (its "permitted holdings"); anything above that is "excess business holdings" and gets taxed under Section 4943 unless …
IRS clears a private foundation trust's full asset transfer to its beneficiary foundation
A charitable trust and its sole beneficiary are both tax-exempt private nonoperating foundations under common control. After a planned transaction involving one trust asset, the trust intends to trans…
IRS approves a charitable trust's transfer of all assets to its beneficiary foundation
A charitable trust and its sole beneficiary are both tax-exempt private nonoperating foundations under common control. After a planned transaction involving one trust asset, the trust intends to trans…
IRS approves a private foundation's scholarship procedures
A private foundation asked the IRS to approve its procedures for a scholarship program serving high school and college students pursuing undergraduate study in social work, elementary education, or co…
IRS approves a private foundation's leadership scholarship procedures
A private foundation asked the IRS to approve its procedures for scholarships to students attending private higher-education institutions, particularly a specified university. Applicants must meet cit…
IRS approves a private foundation's set-aside for a new public high school
A private foundation asked to set aside funds over three years to help build a new public high school in a distressed city. The existing school was aging, the district faced declining enrollment and a…
Private foundation's artist fellowship grant procedures approved
A private foundation requested advance approval under IRC § 4945(g)(3) for a fellowship program honoring accomplished visual artists in one state. The program would periodically make a nonrenewable gr…
Private foundation's scholarship procedures receive advance approval
A private foundation proposed scholarships for qualifying graduates and former graduates of specified high schools who plan full-time study at accredited U.S. institutions. Applicants must meet a reli…
IRS approves scholarship and internship grant procedures
A private foundation asked the IRS to approve two grant programs supporting historically underserved and underrepresented students. Program 1 provides renewable scholarships for direct and indirect co…
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…
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,…
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…
Foundation's gender-equity training grants receive advance approval
A private foundation requested advance approval under IRC § 4945(g)(3) for grants supporting workshops that build organizational and communication skills for gender-equity work in an underserved forei…
International scholarships and migrant-venture grants receive advance approval
A private foundation requested advance approval for two grant programs serving people who migrate in search of economic opportunity. One program provides renewable scholarships to financially struggli…
Artist residency grant procedures receive advance approval
A private foundation requested advance approval for grants supporting three-month residencies for emerging artists from a specified continent who were completing or had recently completed postgraduate…
Renewable STEM scholarship procedures receive advance approval
A private foundation requested advance approval for renewable scholarships to graduating seniors from a partner high school who would pursue STEM majors at accredited four-year colleges or universitie…
Low-income scholarships and skills grants receive advance approval
A private foundation requested advance approval for two programs. The first offers renewable scholarships to low-income high school seniors and college students attending accredited institutions, with…
Private foundation may divide assets among family branches
A family private foundation proposed transferring more than 25 percent of its assets to two newly formed private foundations after directors from different family branches disagreed about programs, di…
Foundation's employee and community scholarship procedures receive approval
A private foundation requested advance approval for two scholarship programs administered with an independent third party. One program supports employees of a related company in pursuing degrees, cert…
Foundation's study and teaching grants receive advance approval
A private foundation requested advance approval for grants to adults committed to studying, practicing, teaching, translating, or explaining a specified body of teachings. Grants may cover travel, edu…
Educational grant procedures approved for enrichment programs
A private foundation asked the IRS to approve procedures for grants that help women and girls with a particular syndrome attend recreational, educational, and social enrichment programs. Partner organ…
Youth mental health grant procedures approved
A private foundation asked the IRS to approve two individual grant programs related to youth mental health and well-being. One program will fund travel and participation in convenings, research, learn…
Foundation's grants for writers receive advance approval
A private foundation requested advance approval under IRC § 4945(g)(3) for grants that would help resident writers improve their skills, finish a major project, or attend a workshop. The awards would …
STEM scholarship procedures receive advance approval
A private foundation requested advance approval under IRC § 4945(g)(1) for need-based scholarships to state residents studying science, technology, engineering, or mathematics as undergraduates. Appli…
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.