Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Exempt Organizations - Private Letter Rulings and Determination Letters

The Office of Associate Chief Counsel (Tax Exempt and Government Entities) 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, you may want to request a private letter ruling. Revenue Procedure 2016-1 provides procedures for private letter ruling requests.

The Exempt Organizations Determinations office issues determination letters on matters listed in Section 7.04 of Revenue Procedure 2016-4 including requests for recognition of tax exemption, requests for exception from Form 990 filing requirements, and other miscellaneous determination requests. The Determinations office also issues determination letters involving classification and reclassification of private foundation status described in Revenue Procedure 2016-10.

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:

Revenue Procedure 2016-8 lists the required user fees for determination letter requests and private letter rulings.

Additional information

New Form 8940 for Miscellaneous Determination Requests

 

Return to Life Cycle of a Public Charity