Exempt Organizations Private Letter Rulings and Determination Letters

Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) will generally rule on whether a proposed change to an organization's purpose or activities would further an exempt purpose. Thus, if you are unsure about whether proposed changes would further an exempt purpose, you may want to request a private letter ruling. See Revenue Procedure 2019-1. (In some areas, however, the law requires that an organization obtain a determination letter from the IRS. Revenue Procedure 2019-3 (or latest update) provides procedures for such requests.)

Additional information

Form 8940 for Miscellaneous Determination Requests


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