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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202531004 2642.07-00 Relief Under IRC 2642(g)(1) 08/01/2025
202531003 401.27-00 Medical, Etc. Benefits 08/01/2025
202531002 368.02-00 Stock for Stock (Type "B") 08/01/2025
202531001 368.02-00 Stock for Stock (Type "B") 08/01/2025
202531000 6110.00-00 Index for Public Inspection of Written Determination 08/01/2025
202530026 4945.04-04 Grants to Individuals 07/25/2025
202530025 4945.04-04 Grants to Individuals 07/25/2025
202530024 4945.04-04 Grants to Individuals 07/25/2025
202530023 4945.04-04 Grants to Individuals 07/25/2025
202530022 4945.04-04 Grants to Individuals 07/25/2025
202530021 4942.03-07 Set-Asides 07/25/2025
202530020 4945.04-04 Grants to Individuals 07/25/2025
202530019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/25/2025
202530019 501.03-30 Organizational and Operational Tests 07/25/2025
202530018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/25/2025
202530017 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/25/2025
202530017 501.04-07 Homeowners Association 07/25/2025
202530016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/25/2025
202530016 501.32-01 Distribution of Assets to Private Individuals 07/25/2025
202530016 501.33-01 Trustees Serve Private Interest 07/25/2025
202530015 501.07-00 Social Clubs 07/25/2025
202530014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/25/2025
202530014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/25/2025
202530014 501.35-00 "Exclusively" Test 07/25/2025
202530014 501.32-00 Income Inures v. does Not Inure to Private Individual 07/25/2025