IRS Letter Rulings
Our attorneys protect their association client interests by obtaining favorable letter rulings and technical advice from the IRS in situations where the law is unclear or being misapplied. GKG Law’s Association Practice Group obtains rulings on issues related to unrelated business income taxes, the exclusion of income under Internal Revenue Code section 115(1), the characterization of certain activities as being related to an organization’s exempt status, and the retroactivity of a proposed IRS determination. Our efforts have resulted in the alleviation of future IRS filing requirements, the refund of millions of tax dollars paid in prior years, and the rescission of proposed adverse rulings that had assessed unrelated business income tax.