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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201039047 4942.03-05 Qualifying Distribution 10/01/2010
201039047 4945.04-00 Definition of Taxable Expenditure 10/01/2010
201039046 501.03-08 Educational Organizations 10/01/2010
201039046 501.33-01 Trustees Serve Private Interest 10/01/2010
201039046 501.36-01 Section 501(c)(3) Organizations 10/01/2010
201039045 501.07-01 Profit v. Not for Profit 10/01/2010
201039044 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/01/2010
201039043 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 10/01/2010
201039042 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 10/01/2010
201039041 408.03-00 Rollover Contributions 10/01/2010
201039040 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 10/01/2010
201039039 501.10-00 Domestic Fraternal Societies, Orders, and Associations 10/01/2010
201039038 501.10-00 Domestic Fraternal Societies, Orders, and Associations 10/01/2010
201039037 501.10-00 Domestic Fraternal Societies, Orders, and Associations 10/01/2010
201039036 501.07-00 Social Clubs 10/01/2010
201039035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/01/2010
201039034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/01/2010
201039033 6229.02-00 Extension by Agreement 10/01/2010
201039032 6231.02-00 Partner 10/01/2010
201039031 6229.02-00 Extension by Agreement 10/01/2010
201039030 6231.02-00 Partner 10/01/2010
201039029 3121.00-00 Definitions 10/01/2010
201039028 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 10/01/2010
201039028 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 10/01/2010
201039027 6325.00-00 Release of Lien or Discharge of Property 10/01/2010

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