IRS Tax Exempt and Government Entities Division

Scope: us https://www.irs.gov/about-irs/tax-exempt-government-entities-at-a-glance

Name	Status	Effective	Provisions
IRS PLR 202614036 — Adverse Determination: §501(c)(3) Exemption Denied, Mixed-Use Facility	enforcing	Jan 12, 2026	0