Determination Letter

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Following an appearance by Senator Barack Obama at the United Church of Christ's biennial General Synod at the Hartford Civic Center on June 23, 2007, the IRS launched an inquiry in response to allegations the church may have jeopardized its tax-exempt status by...
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Define: Determination Letter

A determination letter is a written statement provided by EO Determinations to an organization. The determination letter applies established principles or precedents to a specific set of facts. It is issued only when a determination can be made based on clearly established rules in the statute, a tax treaty, or the regulations, or based on a conclusion in a revenue ruling, opinion, or court decision published in the Internal Revenue Bulletin (I.R.B.) that specifically answers the questions presented. See Sec. 3.04 of Rev. Proc. 2003-4 (updated annually).