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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Final adverse determination denying 501(c)(3) exemption to a business-networking group that serves its members' private commercial interests
An organization that describes itself as a "chamber of commerce" applied to be recognized as a tax-exempt charity under Code section 501(c)(3). It runs monthly workshops and networking events to help …
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…
9100-3 relief granting 120 days for a homeowners association to make late section 528 elections (Forms 1120-H) for several years
A homeowners association can elect a favorable tax regime under Code section 528, which taxes only its non-exempt-function income, by filing Form 1120-H each year. This association inadvertently faile…
"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 denies 501(c)(3) status to a collective bargaining organization serving its members
An organization representing employees of a school district applied for recognition as a charity under Section 501(c)(3). Its membership was limited to district employees who also belonged to related …
IRS denies 501(c)(3) status to a farmers market that primarily benefits vendors
An organization formed to support local agriculture operated a seasonal market where farms and artisans sold food and other goods. It organized market days, advertised participating vendors, and charg…
IRS denies 501(c)(3) status to an insurance sales awards and training organization
An organization held a corporate-funded gala recognizing high-performing insurance employees and offered seminars about insurance products and consumer protection. Awards were based on issued policies…
501(c)(3) denied, a club running public game tournaments is substantially recreational and fails the operational test
An organization that runs tournaments and weekly clubs for a game, open to the public and to all ages and skill levels, applied for 501(c)(3) charitable status using the streamlined Form 1023-EZ. Afte…
501(c)(3) denied, an open-source blockchain software project fails the organizational and operational tests and serves private interests
An organization formed to develop and promote open-source software for a decentralized content-sharing blockchain applied for 501(c)(3) status on Form 1023-EZ. The IRS issued a proposed adverse determ…
501(c)(3) revoked, a dog-rescue charity whose operators were charged with animal cruelty and that stopped responding to the IRS
The IRS revoked the 501(c)(3) tax-exempt status of an animal-welfare organization that had been recognized as a dog rescue. During an examination, the revenue agent could not reach the organization: i…
501(c)(3) revoked, an inactive organization gave the IRS no records to verify its exempt purpose
The IRS revoked an organization's 501(c)(3) status after it failed to answer the agency's information requests during an examination. The organization had been set up by a person who created many nonp…
501(c)(7) social club revoked, a public dog show generated most of its income from nonmembers
The IRS revoked the 501(c)(7) tax-exempt status of a social club whose main activity was a dog show open to the general public. Tax-exempt social clubs must be operated substantially for the pleasure …
Church auxiliary is exempt from filing Form 990
An organization exempt under Section 501(c)(3) asked to be excused from filing Form 990. Treasury regulations exempt an integrated auxiliary of a church from that annual return requirement. Based on t…
Motorsports facility denied Section 501(c)(3) status
An organization formed to operate a community motorsports facility applied for recognition under Section 501(c)(3). Its activities would include drag racing, drifting, off-road racing, motocross, auto…
IRS relieves a church-affiliated mission society from filing Form 990
A tax-exempt organization asked the IRS to be excused from filing the annual Form 990 information return. A Treasury regulation, Section 1.6033-2(g)(1)(iv), exempts a "mission society" from that filin…
IRS relieves a church's integrated auxiliary from filing Form 990
A tax-exempt organization asked the IRS to be excused from filing the annual Form 990 information return. A Treasury regulation, Section 1.6033-2(g)(1)(i), exempts an "integrated auxiliary of a church…
IRS denies 501(c)(4) exemption to a lakeside-subdivision homeowners' association
A homeowners' association for a subdivision next to a lake applied to be recognized as a tax-exempt social welfare organization under IRC Section 501(c)(4). The association maintains three common area…
IRS relieves a church-affiliated mission society from filing Form 990
A tax-exempt organization asked the IRS to be excused from filing the annual Form 990 information return. A Treasury regulation, Section 1.6033-2(g)(1)(iv), exempts a "mission society" from that filin…
IRS relieves a church's integrated auxiliary from filing Form 990
A tax-exempt organization asked the IRS to be excused from filing the annual Form 990 information return. A Treasury regulation, Section 1.6033-2(g)(1)(i), exempts an "integrated auxiliary of a church…
IRS denies 501(c)(3) exemption to a community entrepreneurship, arts, and music organization
An unincorporated association applied (on the streamlined Form 1023-EZ) to be recognized as a tax-exempt charity under IRC Section 501(c)(3). Its mission was to promote entrepreneurial leadership and …
IRS denies 501(c)(3) exemption to a cannabis-industry economic-development nonprofit
A nonprofit corporation applied to be recognized as a tax-exempt charity under IRC Section 501(c)(3). Its stated purpose was to promote a "responsible cannabis-related tourism industry" and cannabis e…
A large building-plus-cash bequest counts as an "unusual grant," so it will not cost a public charity its publicly supported status
A charity that is tax exempt under Section 501(c)(3) and classified as a publicly supported organization under Section 509(a)(2) asked the IRS to treat a large incoming gift as an "unusual grant." The…
A recreational sports club does not qualify as a 501(c)(6) business league
A nonprofit mutual-benefit corporation applied to be recognized as a tax-exempt business league under Section 501(c)(6). It was organized to promote recreational indoor and racquet sports (table tenni…
A private road-maintenance homeowners association does not qualify for 501(c)(4) social-welfare exemption
A homeowners association applied to be recognized as a tax-exempt social-welfare organization under Section 501(c)(4). Its only activity was maintaining a private access road serving the lots of its m…
A workplace social club for lab employees does not qualify for 501(c)(3) exemption
A group that describes itself as a social club supporting and celebrating the anatomic and clinical laboratories of an employer applied for tax-exempt charitable status under Section 501(c)(3) using t…
IRS revoked a dormant supporting foundation's section 501(c)(3) exemption
The IRS revoked a foundation's recognition as a tax-exempt organization under IRC § 501(c)(3). The foundation had been classified as a Type III non-functionally integrated supporting organization, but…
A rural tourism marketing group that promotes its members' attractions and businesses does not qualify for 501(c)(3) exemption
To be exempt under Section 501(c)(3), an organization must operate exclusively for charitable or educational purposes and serve the public, not the common business interests of its members. Here, a me…
A members-only mutual aid society that pays funeral benefits to its dues-paying members does not qualify for 501(c)(3) exemption
To be exempt under Section 501(c)(3), an organization must operate exclusively for public charitable purposes and serve a broad public interest, not just the private interests of its own members. Here…
A homeowners' association that keeps its common areas members-only does not qualify as a 501(c)(4) social welfare organization
A civic or social welfare organization can be exempt under Section 501(c)(4) only if it is operated primarily to promote the common good and general welfare of a community, not just its own members. A…
A property owners' association that maintains its own community's grounds for member fees does not qualify for 501(c)(3) exemption
To be exempt under Section 501(c)(3), an organization must operate exclusively for public purposes, not to serve the private interests of a limited group. Here, a property owners' association applied …
A church-affiliated school is excused from filing Form 990, but must file the annual Form 5578 racial-nondiscrimination certification instead
Most tax-exempt organizations must file an annual Form 990 information return, but there are exceptions. Treasury Regulation § 1.6033-2(g)(1)(vii) excuses a below-college educational organization that…
The IRS moves to revoke a charity's 501(c)(3) exemption after its officers refused the examination and it failed to keep or produce required records
A tax-exempt charity has to keep adequate books and records and file complete, accurate annual returns (Forms 990), and it must cooperate with an IRS examination so the IRS can confirm it still deserv…
A nonprofit that sells discounted branding and marketing consulting to startups and nonprofits does not qualify for 501(c)(3) exemption
To be exempt under Section 501(c)(3), an organization must pass both an "organizational test" (its founding documents must limit it to exempt purposes) and an "operational test" (it must actually oper…
An organization that develops free open-source internet censorship-circumvention software does not qualify for 501(c)(3) exemption
To be tax-exempt under Section 501(c)(3), an organization must be operated exclusively for exempt purposes (charitable, educational, scientific, and the like), and even one substantial non-exempt purp…
A dancing club that took in all of its money from nonmembers does not qualify as a tax-exempt 501(c)(7) social club
A social club can be exempt from federal income tax under Section 501(c)(7) only if substantially all of its activities are for the pleasure and recreation of its members, and it is largely supported …
A private foundation's 501(c)(3) exemption is revoked for distributing only a tiny fraction of the minimum charitable amount it was required to pay out
A private foundation must actually pay out money for charitable purposes each year: Section 4942 requires it to make "qualifying distributions" equal to roughly 5% of its non-charitable assets (its "d…
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 excuses a church's integrated auxiliary from filing Form 990
A tax-exempt organization asked the IRS to excuse it from filing the annual Form 990 information return. Treasury Regulation Section 1.6033-2(g)(1)(i) provides that an integrated auxiliary of a church…
Homeowners association denied Section 501(c)(3) status for serving members' private interests
A homeowners association applied for recognition as a tax-exempt charity under IRC § 501(c)(3). It used member dues to maintain neighborhood streets, a playground, security lighting, storm-water syste…
Fraternal organization denied exemption because its grants were not insurance-like benefits
An organization operating through local chapters applied for recognition as a tax-exempt fraternal beneficiary society under IRC § 501(c)(8). It offered scholarships to members and grants to chapters …
Skydiving club denied charitable status because recreation was a substantial purpose
An unincorporated skydiving club applied for recognition as a tax-exempt charity under IRC § 501(c)(3). It held jump days through a for-profit skydiving company, arranged transportation and meals, org…
Qualifying private school excused from filing Form 990
A private school below the college level asked the IRS for an exception from filing Form 990. Based on the information submitted, the IRS determined that the school had a general academic program and …
Religious entertainment organization denied exemption over substantial recreational and commercial purposes
An organization sought recognition as a tax-exempt religious and charitable organization under IRC § 501(c)(3). It planned to distribute Gospel-themed books and films and operate virtual and indoor th…
Women’s legal networking group denied exemption because it served private business interests
A group of women judges and owners of small civil litigation firms applied for recognition as a charitable organization under IRC § 501(c)(3). Its sole activity was occasional tea or lunch meetings to…
Church auxiliary is exempt from filing Form 990
A tax-exempt organization asked the IRS to excuse it from filing annual Form 990 returns. Based on the information provided, the IRS classified the organization as an integrated auxiliary of a church.…
Employee appreciation club denied charitable exemption
An employee appreciation club formed for workers at a county government agency sought recognition under IRC § 501(c)(3). It raised money through snack sales and raffles to hold picnics, holiday partie…
Food-pantry organization's exemption revoked after it ceased operations and failed to provide records
An organization recognized as a public charity to operate a food pantry reported on multiple Forms 990 that it had ceased operations. It was placed in court receivership, and its former chief executiv…
Church-affiliated private school is exempt from filing Form 990
A school asked to be exempt from filing Form 990. The IRS determined that it is a below-college-level educational organization with a general academic program that is affiliated with a church or opera…
Charitable organization's exemption revoked for failing to provide examination records
An organization recognized for charitable and scientific purposes was related to another organization involved in fraudulent activities. During an IRS examination, repeated letters and document reques…
Charity lost exemption after transferring its operations and funds to a founder-owned business
A charity transferred its principal exempt operation to a for-profit limited liability company owned and operated by its founders. It received no consideration for the transfer and also sent the compa…
Farmers market denied exemption because it primarily benefited participating vendors
An organization applied for recognition as a charity based on operating a farmers market. It spent all of its time hosting weekly summer markets and one fall market where farmers and other small busin…
Shopping center property association denied business-league exemption
A commercial property owners' association sought exemption as a business league under IRC § 501(c)(6). Membership was compulsory for owners in one shopping center, voting power and dues depended on la…
Housing organization lost exemption after discontinuing its exempt operations
The IRS revoked the section 501(c)(3) exemption of an organization formed to alleviate a redacted housing shortage. The organization no longer owned or operated housing facilities, had not owned them …
Charity lost exemption after failing to document any exempt activity
A charitable and scientific organization did not respond to repeated IRS requests for records during an examination. The IRS tried the organization and its officers at several addresses, and certified…
Trust for one injured person did not serve a public charitable interest
A group formed a special needs trust to raise and manage money for one named person with a traumatic brain injury. The trust would pay that person's medical, rehabilitation, transportation, food, and …
College athlete NIL collective primarily served private interests
A nonprofit planned to fund name, image, and likeness sponsorships for selected men's and women's basketball players at one college. The athletes would promote the college and charities through social…
Small-business marketplace LLC failed organizational and operational tests
An LLC operated a weekend marketplace where small businesses paid for space to sell goods and services. It marketed the venue, provided entertainment to attract customers, and offered members marketin…
Same-first-name social events did not qualify as charitable activity
An organization sought recognition as a charity for hosting events around the country for people who share the same first name. It organized themed gatherings, managed social media communities, someti…
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.