Private Letter Ruling Articles related to tax regulations and how they impact taxpayers. 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... Farmers Market Denied Exempt Status January 16, 2026Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed to support local agriculture by operating... Distributions from Charitable Trust to Private Foundations Approved January 9, 2026Husband and Wife are the settlors and trustees of a charitable remainder unitrust (Trust) under Sec. 664. Trust provides that... Charitable Bequest Constitutes Unusual Grant January 2, 2026Organization made a request to recognize a proposed transfer from Donor under Reg. 1.170A-9(f)(6)(ii). Organization is a Sec. 501(c)(3) public... IRS Denies Community Group's Exempt Status December 26, 2025Organization applied for exempt status under Sec. 501(c)(3) as a hobby club organized to promote entrepreneurial leadership skills, community outreach... Foundation Granted Additional Time to Sell Excess Business Holdings December 19, 2025Organization is tax-exempt under Sec. 501(a), as an organization described in Sec. 501(c)(3) and classified as a private foundation under... Election for QTIP Extension Granted December 12, 2025Decedent and Spouse executed a revocable trust (Trust). Decedent died and was survived by Spouse. Upon Decedent’s death, the terms... Organization Formed to Support Youth is Denied Exempt Status December 5, 2025Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed as a booster club to provide... IRS Grants Portability Election Extension November 28, 2025Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent’s estate (Estate) was not required to file Form... Organization Formed to Support Individual is Denied Exempt Status November 21, 2025Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed as a Special Needs Trust (Trust)... Foundation's Scholarship Procedures Approved November 14, 2025Foundation requested advanced approval of an educational grant program under Sec. 4945(g)(3). The purpose of the grant program is to... NIL Nonprofit Denied Exempt Status November 7, 2025Organization applied for exempt status under Sec. 501(c)(3). Organization states that it is a nonprofit corporation whose purpose is to... Exempt Status Denied for Motorcycle Club October 31, 2025Organization applied for tax exempt status under Sec. 501(c)(3). It operates as a social club for motorcycle riders, hosting regular... Dominoes Group Denied Exempt Status October 24, 2025Organization applied for exempt status under Sec. 501(c)(3) as a hobby club organized for the social and recreational benefit of... Showing 21 - 40 of 54Previous123Next