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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Número UILC Asunto Fecha de publicación
202053001 7701.00-00 Definitions 12/31/2020
202053000 6110.00-00 Index for Public Inspection of Written Determination 12/31/2020
202052051 4945.04-04 Grants to Individuals 12/24/2020
202052050 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052049 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052048 501.07-00 Social Clubs 12/24/2020
202052047 501.07-00 Social Clubs 12/24/2020
202052046 501.07-00 Social Clubs 12/24/2020
202052045 501.07-00 Social Clubs 12/24/2020
202052044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052043 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052040 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/24/2020
202052040 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/24/2020
202052040 501.06-01 Performance of Particular Services for Members 12/24/2020
202052039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052035 501.07-00 Social Clubs 12/24/2020
202052034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052034 501.33-00 Private v. Public Interest Served 12/24/2020
202052033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020

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