Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) will generally rule on whether a proposed change to an organization's purpose or activities would further an exempt purpose. Thus, if you are unsure about whether proposed changes would further an exempt purpose, you may want to request a private letter ruling. See Revenue Procedure 2020-1 (updated annually). (In some areas, however, the law requires that an organization obtain a determination letter from the IRS. Revenue Procedure 2020-3 (updated annually) provides procedures for such requests.) Additional information Form 8940 for Miscellaneous Determination Requests Return to Life Cycle of a Public Charity Return to Life Cycle of a Private Foundation Return to Life Cycle of a Social Welfare Organization Return to Life Cycle of a Labor Organization Return to Life Cycle of an Agricultural or Horticultural Organization Return to Life Cycle of a Business League (Trade Association)
