IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
202536039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/05/2025
202536039 501.03-30 Organizational and Operational Tests 09/05/2025
202536038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/05/2025
202536038 501.03-05 Corporations 09/05/2025
202536038 501.03-30 Organizational and Operational Tests 09/05/2025
202536037 501.03-30 Organizational and Operational Tests 09/05/2025
202536037 501.33-00 Private v. Public Interest Served 09/05/2025
202536037 501.35-00 "Exclusively" Test 09/05/2025
202536036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/05/2025
202536036 501.03-05 Corporations 09/05/2025
202536036 501.03-30 Organizational and Operational Tests 09/05/2025
202536035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/05/2025
202536035 501.03-05 Corporations 09/05/2025
202536035 501.03-30 Organizational and Operational Tests 09/05/2025
202536034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/05/2025
202536034 501.35-00 "Exclusively" Test 09/05/2025
202536034 501.36-01 Section 501(c)(3) Organizations 09/05/2025
202536033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/05/2025
202536033 501.03-30 Organizational and Operational Tests 09/05/2025
202536032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/05/2025
202536032 501.03-05 Corporations 09/05/2025
202536032 501.33-00 Private v. Public Interest Served 09/05/2025
202536031 501.03-05 Corporations 09/05/2025
202536031 501.03-30 Organizational and Operational Tests 09/05/2025
202536030 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/05/2025