The IRS 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 a tax-exempt organization, you may want to request a private letter ruling or determination letter. (In some areas, the law requires that an organization obtain a ruling or determination letter from the IRS). Revenue Procedure 2008-4 provides procedures for such requests.
Return to Life Cycle of a Public Charity
Return to Life Cycle of a Private Foundation
Return to Life Cycle of a Social Welfare Organization
Return to Life Cycle of a Labor Organization
Return to Life Cycle of an Agricultural or Horticultural Organization
Return to Life Cycle of a Business League (Trade Association)
Updated: May 15, 2008
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