Exempt Organizations - Private Letter Rulings and Determination Letters


The Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) 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 2023-1 (updated annually) provides procedures for private letter ruling requests.

The Exempt Organizations Determinations office issues determination letters on matters listed in Section 3 of Revenue Procedure 2023-5 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 2023-5 (updated annually).

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:

Appendix A of Revenue Procedure 2023-5 (updated annually) lists the required user fees for determination letter requests and private letter rulings.

Additional information

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