Exempt Organizations - Private Letter Rulings and Determination Letters
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 an exempt organization or as a public charity (if applicable), you may want to request a private letter ruling or determination letter. You may also obtain a determination letter on whether you are exempt from annual exempt organization returns. Revenue Procedure 2009-4 provides procedures for such requests.
In some areas, the law requires that an organization notify the Internal Revenue Service or receive an advance determination before undertaking a transaction resulting in certain tax consequences. Thus, an exempt organization must request a private letter ruling or determination with respect to the following issues:
Return to Life Cycle of a Public Charity
Page Last Reviewed or Updated: January 08, 2009