Private Letter Ruling Articles related to tax regulations and how they impact taxpayers. Exempt Status Denied for Hunting Retriever Club June 5, 2026Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed as a recreational hunting retriever club... Artist Promotional Group Exempt Status Denied May 29, 2026Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed to support, develop and promote musicians... Foundation's Educational Grant Procedures Approved May 22, 2026Foundation requested advanced approval of its employer-related scholarships under Sec. 4945(g)(1). Scholarships will be awarded annually and can be applied... Extension to Allocate GSTT Exemption Granted May 15, 2026Grantor established an irrevocable trust for the benefit of Grantor’s children. The trust provides for the division of trust principal... Payments from Estate Qualify for Charitable Deduction May 8, 2026Decedent established a will (“Will”) and is now deceased. Pursuant to the terms of Will, a specified percentage of the... Tax Exempt Status Denied for Religious Broadcasting Organization May 1, 2026Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed to conduct religious broadcasting of biblical... Homeowners Association Denied Exempt Status April 24, 2026Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed to provide civic and social services... Foundation's Educational Grant Procedures Approved April 17, 2026Foundation requested advanced approval of its educational grants under Sec. 4945(g)(3). The purpose of the grants is to develop a... Distributions from Charitable Trust to DAF Approved April 10, 2026Grantor is the settlor of a charitable lead annuity unitrust (Trust). Trust provides that Trustee is required to distribute a... Tax-Exempt Status Denied for Alumni Membership Group April 3, 2026Organization applied for exempt status under Sec. 501(c)(3). Organization states that it is organized and operated as an association of... Foundation's Scholarship Procedures Approved March 27, 2026Foundation requested advanced approval of its scholarship procedures under Sec. 4945(g)(1). The scholarships will be available to graduating high school... Foundation's Educational Grant Procedures Approved March 20, 2026Foundation requested advanced approval of its educational grants under Sec. 4945(g)(3). The purpose of the grants are to help individual... Winter Sports Organization's Tax-Exempt Status Denied March 13, 2026Organization applied for exempt status under Sec. 501(c)(3). Organization states that it is organized and operated as a social activity... Extension for Portability Election Granted March 6, 2026Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent’s estate (Estate) was not required to file Form... Tax-Exempt Status Denied for Software Organization February 27, 2026Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s mission is the development, maintenance and promotion of open-source software... Foundation's Scholarship Grant Procedures Approved February 20, 2026Foundation requested advanced approval of its scholarship procedures under Sec. 4945(g)(1). The purpose of the scholarship is to help local... Family Group's Tax-Exempt Status Denied February 13, 2026Organization applied for exempt status under Sec. 501(c)(3). Organization states that it is organized and operated to exclusively further charitable... Foundation's Scholarship Grant Procedures Approved February 6, 2026Foundation requested advance approval of its scholarship grant procedures under Sec. 4945(g)(3). The grant program will provide funding for research... IRS Denies Mental Health Group's Exempt Status January 30, 2026Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s purpose is to provide financial assistance for those who cannot... Foundation's Scholarship Procedures Approved January 23, 2026Foundation requested advance approval of its scholarship procedures under Sec. 4945(g)(1). Approval is requested for a scholarship program for the... Showing 1 - 20 of 54123Next