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
202052031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052027 501.07-00 Social Clubs 12/24/2020
202052026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052025 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/24/2020
202052024 501.07-00 Social Clubs 12/24/2020
202052023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052022 501.03-30 Organizational and Operational Tests 12/24/2020
202052022 501.33-00 Private v. Public Interest Served 12/24/2020
202052022 501.35-00 "Exclusively" Test 12/24/2020
202052021 501.07-00 Social Clubs 12/24/2020
202052020 501.07-00 Social Clubs 12/24/2020
202052019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052018 501.07-00 Social Clubs 12/24/2020
202052017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052016 501.19-00 Organization of Past or Present Armed Forces Members 12/24/2020
202052015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2020
202052014 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/24/2020
202052013 501.07-00 Social Clubs 12/24/2020
202052012 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/24/2020
202052011 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 12/24/2020
202052011 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020
202052010 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020
202052009 614.04-00 Aggregating Non-Operating Mineral Interests 12/24/2020

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