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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
202244026 4945.04-04 Grants to Individuals 11/04/2022
202244025 4945.04-04 Grants to Individuals 11/04/2022
202244024 4945.04-04 Grants to Individuals 11/04/2022
202244023 4945.04-04 Grants to Individuals 11/04/2022
202244022 501.07-00 Social Clubs 11/04/2022
202244021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/04/2022
202244021 501.03-30 Organizational and Operational Tests 11/04/2022
202244021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2022
202244021 501.33-00 Private v. Public Interest Served 11/04/2022
202244020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/04/2022
202244020 501.03-30 Organizational and Operational Tests 11/04/2022
202244020 501.33-00 Private v. Public Interest Served 11/04/2022
202244019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2022
202244018 501.03-30 Organizational and Operational Tests 11/04/2022
202244018 501.35-00 "Exclusively" Test 11/04/2022
202244017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2022
202244016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 11/04/2022
202244015 501.07-00 Social Clubs 11/04/2022
202244014 501.07-00 Social Clubs 11/04/2022
202244013 4945.04-04 Grants to Individuals 11/04/2022
202244012 42.00-00 Low-Income Housing Credit 11/04/2022
202244012 9100.01-00 Section 42; Low-Income Housing Credit 11/04/2022
202244011 9100.00-00 Extension of Time for Making Certain Elections 11/04/2022
202244010 6662.00-00 Accuracy-related penalty 11/04/2022
202244009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/04/2022

Official Adobe Website