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Exempt Organizations - Private Letter Rulings and Determination Letters

Associate Chief Counsel (Tax Exempt and Government Entities) is able to 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. See Rev. Proc. 2015-1. (In some areas, however, the law requires that an organization obtain a determination letter from the IRS. Rev. Proc. 2015-4 (or latest update) provides procedures for such requests.)

Additional information:

New Form 8940 for Miscellaneous Determination Requests

 


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Page Last Reviewed or Updated: 11-Jun-2015