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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Number UILC Subject Release Date
Number 202523030 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523029 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523028 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523027 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523026 UILC 4942.03-07 Subject Set-Asides Release Date 06/06/2025
Number 202523025 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523024 UILC 0431.00-00 Subject Minimum Funding Standards for Multiemployer Plans Release Date 06/06/2025
Number 202523023 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523022 UILC 6033.01-00 Subject Exempt v. Non Exempt From Filing Release Date 06/06/2025
Number 202523021 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523020 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523019 UILC 4942.03-07 Subject Set-Asides Release Date 06/06/2025
Number 202523018 UILC 4942.03-07 Subject Set-Asides Release Date 06/06/2025
Number 202523017 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523016 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523015 UILC 6033.01-00 Subject Exempt v. Non Exempt From Filing Release Date 06/06/2025
Number 202523014 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523013 UILC 509.02-01 Subject Publicly Supported Organizations Release Date 06/06/2025
Number 202523012 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523011 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/06/2025
Number 202523010 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 06/06/2025
Number 202523010 UILC 501.33-00 Subject Private v. Public Interest Served Release Date 06/06/2025
Number 202523009 UILC 501.26-00 Subject Religious and Apostolic Organizations Release Date 06/06/2025
Number 202523008 UILC 501.03-30 Subject Organizational and Operational Tests Release Date 06/06/2025
Number 202523008 UILC 501.33-00 Subject Private v. Public Interest Served Release Date 06/06/2025