Rev. Proc. 2016-10: Determination letters | KPMG | GLOBAL

Rev. Proc. 2016-10: Determination letters, private foundation status

Rev. Proc. 2016-10: Determination letters

The IRS has posted the second edition of the Internal Revenue Bulletin for 2016 (IRB 2016-2, dated January 11, 2016), providing text of an “annual revenue procedure” for issuing determination letters on the private foundation status of organizations exempt from tax.


Related content

Rev. Proc. 2016-10 is a general update of Rev. Proc. 2015-10. However, one change reflects a modified provision. That change eliminates a sentence indicating that an organization could request a letter ruling from the Associate Chief Counsel (Tax Exempt and Government Entities (TEGE)) that “a given change in facts and circumstances will not adversely affect exempt status because Rev. Proc. 2016-3 … has been amended to provide that the Associate Chief Counsel (TEGE) will not issue such letter rulings.”

Read text of Rev. Proc. 2016-10 in IRB 2016-2 [PDF 174 KB]  


For more information, contact the Managing Director-in-Charge of KPMG's Washington National Tax Exempt Organizations Tax group

D. Greg Goller |  +1 (703) 286- 8391 |

© 2017 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal