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Exempt Organizations Private Letter Rulings and Determination Letters

Associate Chief Counsel (Tax Exempt and Government Entities) 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 2016-1. (In some areas, however, the law requires that an organization obtain a determination letter from the IRS. Revenue Procedure 2016-4 (or latest update) provides procedures for such requests.)

Additional information

Form 8940 for Miscellaneous Determination Requests

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: 07-Jun-2016