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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 a tax-exempt organization, you may want to request a private letter ruling or determination letter. (In some areas, the law requires that an organization obtain a ruling or determination letter from the IRS). Revenue Procedure 2014-4 (or latest update) provides procedures for such requests.

Additional information:

New Form 8940 for Miscellaneous Determination Requests

 


Return to Life Cycle of a Public Charity

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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: 06-Mar-2014