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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編號 UILC 主題 發布日期
202535000 6110.00-00 Index for Public Inspection of Written Determination 08/29/2025
202534012 4945.04-04 Grants to Individuals 08/22/2025
202534011 501.03-30 Organizational and Operational Tests 08/22/2025
202534011 501.03-33 Lessening the Burdens of Government 08/22/2025
202534011 501.33-00 Private v. Public Interest Served 08/22/2025
202534011 501.36-00 Business Activities 08/22/2025
202534010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/22/2025
202534010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/22/2025
202534010 501.03-30 Organizational and Operational Tests 08/22/2025
202534009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/22/2025
202534009 501.33-00 Private v. Public Interest Served 08/22/2025
202534009 501.35-00 "Exclusively" Test 08/22/2025
202534008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/22/2025
202534008 501.03-30 Organizational and Operational Tests 08/22/2025
202534008 501.33-00 Private v. Public Interest Served 08/22/2025
202534007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/22/2025
202534007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/22/2025
202534007 501.03-30 Organizational and Operational Tests 08/22/2025
202534007 501.35-00 "Exclusively" Test 08/22/2025
202534006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/22/2025
202534006 501.33-00 Private v. Public Interest Served 08/22/2025
202534006 501.35-00 "Exclusively" Test 08/22/2025
202534005 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/22/2025
202534005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/22/2025
202534005 501.33-00 Private v. Public Interest Served 08/22/2025