PubLedgeIRS Tax Exempt and Government Entities Division
## Overview
Internal Revenue Service, Tax Exempt and Government Entities Division (TE/GE). Issues determination letters and private letter rulings on §501(c)(3) exempt status, employee plans, government entities, and Indian tribal governments. Distinct from IRS Office of Chief Counsel, which issues PLRs on other Code sections.
- `us-irs-plr-202614036` — Adverse determination denying §501(c)(3) exemption, mixed-use facility (2026-01-12)
Internal Revenue Service, Tax Exempt and Government Entities Division (TE/GE). Issues determination letters and private letter rulings on §501(c)(3) exempt status, employee plans, government entities, and Indian tribal governments. Distinct from IRS Office of Chief Counsel, which issues PLRs on other Code sections.
- `us-irs-plr-202614036` — Adverse determination denying §501(c)(3) exemption, mixed-use facility (2026-01-12)
Private Letter Rulings (1)
| Record | Status | Effective |
|---|---|---|
| IRS PLR 202614036 — Adverse Determination: §501(c)(3) Exemption Denied, Mixed-Use Facility | enforcing | Jan 12, 2026 |