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Exempt Organizations - Private Letter Rulings and Determination Letters

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:

A private foundation must also notify the IRS when it intends to voluntarily terminate its private foundation status under Code section 507(a)(1).

Additional information


Return to Life Cycle of a Public Charity

Return to Life Cycle of a Private  Foundation

Return to Life Cycle of a Social Welfare Organization

Return to Life Cycle of a Labor Organization

Return to Life Cycle of an Agricultural or Horticultural Organization

Return to Life Cycle of a Business League (Trade Association)

Page Last Reviewed or Updated: 15-Jan-2014