Portability Election Extension Granted

October 17, 2025
Decedent 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, 2025
Organization 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, 2025
Organization 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, 2025
Decedent 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, 2025
Organization 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, 2025
Organization 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, 2025
Foundation is tax-exempt under Sec. 501(c)(3) and classified as a private foundation under Sec. 509(a). Foundation was funded by distributions...

Portability Election Extension Granted

August 29, 2025
Decedent 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, 2025
Organization 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, 2025
Organization 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, 2025
Grantor 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, 2025
Foundation 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, 2025
Organization 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, 2025
Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent’s estate (Estate) was not required to file Form...