The IRS National Office regularly releases information letters to the public responding to requests from taxpayers and government officials for general information on particular tax subjects. For example, in three separate letters, the IRS recently: 1) clarified general requirements for claiming charitable donation deductions, 2) addressed the tax status of sports governing bodies, and 3) explained the overtime compensation deduction and what Fair Labor Standards Act overtime pay qualifies for it. These letters are intended to provide general information on well-defined law. They don’t apply the law to specific situations and shouldn’t be considered legal rulings.
