Private Letter Ruling Articles related to tax regulations and how they impact taxpayers. 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... Portability Election Extension Granted October 17, 2025Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent’s estate (Estate) was not required to file Form... Educational Center's Transfer Constitutes Unusual Grant October 10, 2025Organization made a request to recognize a proposed transfer from its supporting organization (Organization B) as an unusual grant under... Family Reunion Organization Exempt Status Denied October 3, 2025Organization applied for exempt status under Sec. 501(c)(3). Its primary activity is to support family functions, activities, gatherings and events... Extension for QTIP Election Granted September 26, 2025Decedent executed and amended a revocable trust (Trust). Decedent died and was survived by Spouse. Upon Decedent’s death, the terms... Festival Denied Exempt Status September 19, 2025Organization applied for exempt status under Sec. 501(c)(3). Its primary activity is hosting an annual three-day community festival featuring entertainment... Farmers Market's Exempt Status Denied September 12, 2025Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s purpose is to improve the production and marketing of locally... Transfers to New Private Foundations Approved September 5, 2025Foundation is tax-exempt under Sec. 501(c)(3) and classified as a private foundation under Sec. 509(a). Foundation was funded by distributions... Showing 21 - 40 of 54Previous123Next