IRS Determination Letter - Definition

An IRS Determination Letter is a formal response to a business from the Internal Revenue Service to an application for tax-exempt status. All applicants for a Basic Business License for the Charitable Solicitation or Charitable Exempt category must provide a photocopy or certified true copy of a ruling letter issued by the Internal Revenue Service of the United States Treasury Department holding the person claiming exemption under §4(b) of the Act to be exempt under §501 of the Internal Revenue Code of 1954.

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