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An official determination of the IRS that a charity (or a retirement plan) meets, or fails to meet, IRS criteria to qualify as such, either initially or subsequently. Within the tax exempt organization field, letters of this nature can also (and sometimes must) be requested for many other reasons, such as scholarship programs, voluntary terminations, set-asides, unusual grants, etc.

Synonyms: Determination Letters
Synonyms list (a comma-separated list)
Determination Letters