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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202614040 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/03/2026
202614039 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/03/2026
202614038 4945.04-04 Grants to Individuals 04/03/2026
202614037 4945.04-04 Grants to Individuals 04/03/2026
202614036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/03/2026
202614036 501.33-00 Private v. Public Interest Served 04/03/2026
202614036 501.36-01 Section 501(c)(3) Organizations 04/03/2026
202614035 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/03/2026
202614035 501.04-07 Homeowners Association 04/03/2026
202614034 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/03/2026
202614033 4945.04-04 Grants to Individuals 04/03/2026
202614032 6033.01-00 Exempt v. Non Exempt From Filing 04/03/2026
202614031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2026
202614031 501.30-00 Control of Corporation 04/03/2026
202614031 501.33-00 Private v. Public Interest Served 04/03/2026
202614030 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/03/2026
202614029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/31/1969
202614029 501.36-01 Section 501(c)(3) Organizations 12/31/1969
202614028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2026
202614028 501.03-05 Corporations 04/03/2026
202614028 501.36-01 Section 501(c)(3) Organizations 04/03/2026
202614027 47.00-00 Rehabilitation Credit 04/03/2026
202614027 9100.00-00 Extension of Time for Making Certain Elections 04/03/2026
202614026 754.02-00 Timeliness of Election 04/03/2026
202614026 9100.00-00 Extension of Time for Making Certain Elections 04/03/2026