Artist Promotional Group Exempt Status Denied

May 29, 2026
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed to support, develop and promote musicians...

Foundation's Educational Grant Procedures Approved

May 22, 2026
Foundation requested advanced approval of its employer-related scholarships under Sec. 4945(g)(1). Scholarships will be awarded annually and can be applied...

Extension to Allocate GSTT Exemption Granted

May 15, 2026
Grantor established an irrevocable trust for the benefit of Grantor’s children. The trust provides for the division of trust principal...

Payments from Estate Qualify for Charitable Deduction

May 8, 2026
Decedent established a will (“Will”) and is now deceased. Pursuant to the terms of Will, a specified percentage of the...

Tax Exempt Status Denied for Religious Broadcasting Organization

May 1, 2026
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed to conduct religious broadcasting of biblical...

Homeowners Association Denied Exempt Status

April 24, 2026
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed to provide civic and social services...

Foundation's Educational Grant Procedures Approved

April 17, 2026
Foundation requested advanced approval of its educational grants under Sec. 4945(g)(3). The purpose of the grants is to develop a...

Distributions from Charitable Trust to DAF Approved

April 10, 2026
Grantor is the settlor of a charitable lead annuity unitrust (Trust). Trust provides that Trustee is required to distribute a...

Tax-Exempt Status Denied for Alumni Membership Group

April 3, 2026
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it is organized and operated as an association of...

Foundation's Scholarship Procedures Approved

March 27, 2026
Foundation requested advanced approval of its scholarship procedures under Sec. 4945(g)(1). The scholarships will be available to graduating high school...

Foundation's Educational Grant Procedures Approved

March 20, 2026
Foundation requested advanced approval of its educational grants under Sec. 4945(g)(3). The purpose of the grants are to help individual...

Winter Sports Organization's Tax-Exempt Status Denied

March 13, 2026
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it is organized and operated as a social activity...

Extension for Portability Election Granted

March 6, 2026
Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent’s estate (Estate) was not required to file Form...

Tax-Exempt Status Denied for Software Organization

February 27, 2026
Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s mission is the development, maintenance and promotion of open-source software...

Foundation's Scholarship Grant Procedures Approved

February 20, 2026
Foundation requested advanced approval of its scholarship procedures under Sec. 4945(g)(1). The purpose of the scholarship is to help local...

Family Group's Tax-Exempt Status Denied

February 13, 2026
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it is organized and operated to exclusively further charitable...

Foundation's Scholarship Grant Procedures Approved

February 6, 2026
Foundation requested advance approval of its scholarship grant procedures under Sec. 4945(g)(3). The grant program will provide funding for research...

IRS Denies Mental Health Group's Exempt Status

January 30, 2026
Organization applied for tax exempt status under Sec. 501(c)(3). Organization’s purpose is to provide financial assistance for those who cannot...

Foundation's Scholarship Procedures Approved

January 23, 2026
Foundation requested advance approval of its scholarship procedures under Sec. 4945(g)(1). Approval is requested for a scholarship program for the...

Farmers Market Denied Exempt Status

January 16, 2026
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it was formed to support local agriculture by operating...