IRS PLR 202614036 — Adverse Determination: §501(c)(3) Exemption Denied, Mixed-Use Facility

IRS PLR 202614036 — Adverse Determination: §501(c)(3) Exemption Denied, Mixed-Use Facility🔗

Jurisdiction: US FederalAuthority: irs-tegeType: Private Letter RulingReliance: requesting party onlyObligation: restriction

enforcing verified 46d ago Effective: Jan 12, 2026 Official source

Cite as: us-irs-tege-plr-2026-001 · PLR 202614036 · record.json

Created Apr 19, 2026 · Modified Apr 19, 2026 · Last verified Apr 19, 2026