Private Letter Ruling Articles related to tax regulations and how they impact taxpayers. Portability Election Extension Granted August 29, 2025Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent’s estate (Estate) was not required to file Form... Farmers Market's Exempt Status Denied August 22, 2025Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s purpose is promoting health and wellness for local residents and... Road Maintenance Organization Denied Exempt Status August 15, 2025Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed to operate a road maintenance association... Extension to Opt Out of GSTT Exemption Granted August 8, 2025Grantor established and funded five irrevocable trusts for the primary benefit of Grantor’s sibling, nephew and nieces. In a subsequent... Foundation's Scholarship Grant Programs Approved August 1, 2025Foundation requested advanced approval of two educational grant programs under Sec. 4945(g)(3). The purpose of the grant programs is to... Organization that Defrays Medical Costs Denied Exempt Status July 25, 2025Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed to raise funds for U and... Extension for Portability Election Granted July 18, 2025Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent’s estate (Estate) was not required to file Form... Veteran's Organization Exempt Status Denied July 11, 2025Organization applied for tax exempt status under Sec. 501(c)(3). Organization is a veteran’s organization that operates a restaurant and bar... Religious School Exempt From Filing Form 990 July 4, 2025Organization is a nonprofit educational organization described in section 501(c)(3) and classified as a public charity under sections 509(a)(1) and... Proposed Transfer Constitutes Unusual Grant June 27, 2025Organization made a written request to recognize a proposed transfer from another organization with a similar charitable mission as an... Extension to Allocate GSTT Exemption Granted June 20, 2025Donor’s spouse established three irrevocable trusts for the benefit the spouse’s descendants. Donor relied on an accounting firm to prepare... IRS Pulls the Plug on Power Plant's Exempt Status June 13, 2025Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s purpose is to build, promote and own carbon free electrical... Foundation's Scholarship Grant Procedures Approved June 6, 2025Foundation requested advanced approval of its scholarship procedures under Sec. 4945(g)(1). The purpose of the scholarship is to provide financial... Artists Support Organization Exempt Status Denied May 30, 2025Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s purpose is to provide support, education and management skills for... Showing 41 - 54 of 54Previous123