Educational Grant Procedures Approved

November 29, 2024
Foundation requested advance approval of its educational grant procedures. The grant program’s purpose is to help support entrepreneurs by providing...

Tax-Exempt Status Denied for Dog Training Group

November 22, 2024
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it is organized for the training of dogs and...

Reverse QTIP Election Extension Granted

November 15, 2024
Decedent established a revocable trust (Trust) and was survived by Spouse. Under the terms of Decedent’s Trust, the trustee divided...

Cemetery Operator Denied Tax Exemption

November 8, 2024
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it is organized and operated to provide the sale...

Scholarship Organization Denied Exemption

November 1, 2024
Organization applied for exempt status under Sec. 501(c)(3). Organization’s articles of incorporation state that its purpose is to host local...

Portability Election Extension Granted

October 25, 2024
Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent's estate (Estate) was not required to file Form...

QTIP Election Extension Granted

October 18, 2024
Decedent executed a revocable trust (Trust). Decedent died and was survived by Spouse. Upon Decedent’s death, the terms of Trust...

Proposed Donation Constitutes Unusual Grant

October 11, 2024
Organization made a written request to recognize a proposed grant from a donor as an unusual grant under Reg. 1.170A-9(f)(6)(ii)...

Scholarship Organization Denied Exemption

October 4, 2024
Organization applied for exempt status under Sec. 501(c)(3). Organization’s articles of incorporation state that its purpose is to provide scholarship...

Extension to Allocate GSTT Exemption Granted

September 27, 2024
Grantor established irrevocable trusts for the benefit of Grantor’s children. Trust A and Trust B (Trusts) were funded on the...

Employer-Related Scholarship Procedures Approved

September 20, 2024
Foundation requested advance approval of its employer-related scholarship procedures. The approval is requested to expand an existing scholarship program that...

Class Reunion Organization Denied Exemption

September 13, 2024
Organization applied for exempt status under Sec. 501(c)(3). Organization’s articles of incorporation state that its purpose is to plan and...

Portability Election Extension Granted

September 6, 2024
Decedent passed away and was survived by Spouse. Under Sec. 6018(a), Decedent’s estate (Estate) was not required to file Form...

Employee Activity Group's Exempt Status Denied

August 30, 2024
Organization applied for exempt status under Sec. 501(c)(3). Organization states that it is organized and operated to bring together employees...

Early Termination of CLAT is Not an Act of Self-Dealing

August 23, 2024
Grantor created a charitable lead annuity trust (CLAT) and was a substantial contributor to the CLAT, making Grantor a disqualified...

IRS Grants Extension to Elect Out of GSTT Allocation

August 16, 2024
Grantor and Spouse established irrevocable trusts for the benefit of two children. Trust A and Trust B (Trusts) were funded...

Scholarship and Grant Procedures Approved

August 9, 2024
Foundation plans to offer four-year scholarships to qualifying high school graduating students to continue their education at an accredited college...

Software Company Denied Exemption

August 2, 2024
Organization applied for exempt status under Sec. 501(c)(3). Organization's articles of incorporation state that its purpose is to develop, promote...

Extension for Portability Election Granted

July 26, 2024
Decedent died and was survived by Spouse. Decedent's estate (Estate) was not required under Sec. 6018(a) to file an estate...

Art Organization's Grant Procedures Approved

July 19, 2024
Foundation plans to operate a grant program for visual artists whose art careers have been delayed due to significant life...