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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202242016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242016 501.03-05 Corporations 10/21/2022
202242016 501.33-00 Private v. Public Interest Served 10/21/2022
202242016 501.35-00 "Exclusively" Test 10/21/2022
202242015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242015 501.03-30 Organizational and Operational Tests 10/21/2022
202242015 501.33-00 Private v. Public Interest Served 10/21/2022
202242014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242013 501.07-00 Social Clubs 10/21/2022
202242013 501.07-05 Business with Nonmembers 10/21/2022
202242012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242012 501.03-30 Organizational and Operational Tests 10/21/2022
202242011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242010 501.35-00 "Exclusively" Test 10/21/2022
202242010 501.36-00 Business Activities 10/21/2022
202242009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242009 501.03-30 Organizational and Operational Tests 10/21/2022
202242009 501.33-00 Private v. Public Interest Served 10/21/2022
202242008 4945.04-04 Grants to Individuals 10/21/2022
202242007 9100.00-00 Extension of Time for Making Certain Elections 10/21/2022
202242007 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 10/21/2022
202242006 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 10/21/2022

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