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Private Letter Ruling

Articles related to tax regulations and how they impact taxpayers.

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...

Extension for Portability Election Granted

May 16, 2025
Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent’s estate (Estate) was not required to file Form...

Car Show's Exempt Status Breaks Down

May 9, 2025
Organization applied for tax exempt status under Sec. 501(c)(3). Organization is a membership club for automobile owners and enthusiasts. Organization...

IRS Approves Scholarship Procedures

May 2, 2025
Foundation requested advanced approval of its scholarship procedures under Sec. 4945(g)(1). The scholarships will be available to high school seniors...

Group Denied Tax Exemption for Founder's Heart Transplant

April 25, 2025
Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s primary purpose is to raise funds to support a heart...

Cryptocurrency Organization Denied Exempt Status

April 18, 2025
Organization applied for tax exempt status under Sec. 501(c)(3). Organization is a digital assets organization formed to build and maintain...

Foundation's Set-Aside Approved

April 11, 2025
Foundation is tax-exempt under Sec. 501(c)(3) and a private foundation under Sec. 509(a). Foundation requested approval to set aside funds...

Neighborhood Association's Tax-Exempt Status Denied

April 4, 2025
Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s primary purpose is to operate as a neighborhood association that...

Extension to Allocate GSTT Exemption Granted

March 28, 2025
Grantor established irrevocable trusts for the benefit of Grantor’s spouse and descendants. The trust is divided into two separate trusts...

Organization's Exempt Status Revoked

March 21, 2025
Organization previously applied for tax exempt status as a church under IRC section 501(c)(3). Organization’s primary purpose, as stated in...

Community Association Denied Tax-Exempt Status

March 14, 2025
Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s primary purpose as a business association is to support local...

Employer-Related Scholarship Procedures Approved

March 7, 2025
Foundation requested advance approval of its employer-related scholarship procedures under Sec. 4945(g)(1). Approval is requested for a scholarship program for...

Tax-Exempt Status Denied for Software Promoter

February 28, 2025
Organization applied for tax exempt status under Sec. 501(c)(6). Organization’s mission is to promote another organization’s blockchain ecosystem open-source software...

Portability Election Extension Not Granted

February 21, 2025
Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent’s estate (Estate) was not required to file Form...

Tax-Exempt Status Denied for Union Organization

February 14, 2025
Union Organization (Organization) applied for tax exempt status under Sec. 501(c)(3). Its articles state that it is an association of...

Foundation Granted Additional Time to Sell Excess Business Holdings

February 7, 2025
Organization is tax-exempt under Sec. 501(a), as an organization described in Sec. 501(c)(3) and classified as a private foundation under...

NIL Nonprofit Denied Exempt Status

January 31, 2025
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it is a nonprofit corporation whose purpose is to...