Private Letter Ruling
Articles related to tax regulations and how they impact taxpayers.
Farmers Market's Exempt Status Denied
August 22, 2025
Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s purpose is promoting health and wellness for local residents and...
Road Maintenance Organization Denied Exempt Status
August 15, 2025
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed to operate a road maintenance association...
Extension to Opt Out of GSTT Exemption Granted
August 8, 2025
Grantor established and funded five irrevocable trusts for the primary benefit of Grantor’s sibling, nephew and nieces. In a subsequent...
Foundation's Scholarship Grant Programs Approved
August 1, 2025
Foundation requested advanced approval of two educational grant programs under Sec. 4945(g)(3). The purpose of the grant programs is to...
Organization that Defrays Medical Costs Denied Exempt Status
July 25, 2025
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed to raise funds for U and...
Extension for Portability Election Granted
July 18, 2025
Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent’s estate (Estate) was not required to file Form...
Veteran's Organization Exempt Status Denied
July 11, 2025
Organization applied for tax exempt status under Sec. 501(c)(3). Organization is a veteran’s organization that operates a restaurant and bar...
Religious School Exempt From Filing Form 990
July 4, 2025
Organization is a nonprofit educational organization described in section 501(c)(3) and classified as a public charity under sections 509(a)(1) and...
Proposed Transfer Constitutes Unusual Grant
June 27, 2025
Organization made a written request to recognize a proposed transfer from another organization with a similar charitable mission as an...
Extension to Allocate GSTT Exemption Granted
June 20, 2025
Donor’s spouse established three irrevocable trusts for the benefit the spouse’s descendants. Donor relied on an accounting firm to prepare...
IRS Pulls the Plug on Power Plant's Exempt Status
June 13, 2025
Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s purpose is to build, promote and own carbon free electrical...
Foundation's Scholarship Grant Procedures Approved
June 6, 2025
Foundation requested advanced approval of its scholarship procedures under Sec. 4945(g)(1). The purpose of the scholarship is to provide financial...
Artists Support Organization Exempt Status Denied
May 30, 2025
Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s purpose is to provide support, education and management skills for...
Foundation's Set-Aside Approved
May 23, 2025
Foundation is tax-exempt under Sec. 501(c)(3) and a private foundation under Sec. 509(a). Foundation’s original certificate of incorporation listed its...
