Structure of, and charge distribution in, some aliphatic ammonium ylides were determined by quantum chemical methods (CNDO/2, INDO, MINDO/2, PCILO, ab initio-STO-3G and 4-31G bases). Non-stabilized ylides were found to have pyramidal arrangement of bonds on the ylide carbon whereas the stabilized ylides have a planar arrangement. The charge distribution in stabilized ylides indicates a significant transfer of the negative charge from the ylide carbon to the electronegative groups. The calculated dipole moments for the previously prepared compounds, as well as for the derivatives VII and X, described in this paper, agree well with the experimental value.