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Exempt Organizations - Private Letter Rulings and Determination Letters

The IRS will rule on the tax consequence of proposed changes to an organization's purposes or activities. Thus, if you are unsure about whether proposed changes are consistent with your status as an exempt organization or as a public charity (if applicable), you may want to request a private letter ruling or determination letter. You may also obtain a determination letter on whether you are exempt from annual exempt organization returns. Revenue Procedure 2014-4 provides procedures for such requests.

In some areas, the law requires that an organization notify the Internal Revenue Service or receive an advance determination before undertaking a transaction resulting in certain tax consequences. Thus, an exempt organization must request a private letter ruling or determination with respect to the following issues:

Additional information:

New Form 8940 for Miscellaneous Determination Requests


Return to Life Cycle of a Public Charity

Page Last Reviewed or Updated: 08-Jul-2015