The Internal Revenue Service (IRS) is the federal agency responsible for interpreting and enforcing the tax code, including the provisions related to tax-exempt status. To assist the public with understanding complicated tax laws, the IRS releases various written determinations that apply portions of the code to specific situations or facts. The level of precedence set by IRS guidance or memoranda varies; private letter rulings, for example, only apply to the organization(s) that submitted them, whereas revenue rulings and procedures state the official position or understanding of the IRS on a subject. 

Over the years, CAPLAW has released the following articles about IRS written decisions that involve nonprofits or could impact CAAs. These articles can be used to help better understand certain provisions of the tax code and how they may apply to CAAs. They should be understood and considered in the context of the type of decision discussed and the particular facts involved. For information or analysis regarding the tax code’s application to a situation involving your CAA, please contact CAPLAW for a consultation. 

501(c)(3) Taxed on Political Activity, Warned about Asset Accumulation, 2005
501(c)(3) May Not Administer Payroll Deduction Plan for Its Industry’s PAC, 2005
IRS Clarifies Rules on Foundation Support of Nonprofits That Lobby, 2005
Low-Income Housing Organization Ruled Taxable, 2005