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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202105015 4945.04-04 Grants to Individuals 02/05/2021
202105014 4945.04-04 Grants to Individuals 02/05/2021
202105013 4945.04-04 Grants to Individuals 02/05/2021
202105012 4945.04-04 Grants to Individuals 02/05/2021
202105011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/05/2021
202105011 501.03-05 Corporations 02/05/2021
202105011 501.33-00 Private v. Public Interest Served 02/05/2021
202105010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/05/2021
202105010 501.33-00 Private v. Public Interest Served 02/05/2021
202105009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/05/2021
202105009 501.03-05 Corporations 02/05/2021
202105009 501.03-30 Organizational and Operational Tests 02/05/2021
202105008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/05/2021
202105008 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/05/2021
202105007 103.02-02 On Behalf Of 02/05/2021
202105006 856.00-00 Definition of Real Estate Investment Trust 02/05/2021
202105006 9100.00-00 Extension of Time for Making Certain Elections 02/05/2021
202105005 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 02/05/2021
202105005 1362.01-01 Shareholder Consent 02/05/2021
202105005 1362.02-00 Termination of Election 02/05/2021
202105005 1362.04-00 Inadvertent Terminations 02/05/2021
202105004 468A.00-00 Special Rules for Decommissioning Cost 02/05/2021
202105003 468A.00-00 Special Rules for Decommissioning Cost 02/05/2021
202105002 468A.00-00 Special Rules for Decommissioning Cost 02/05/2021
202105001 468A.00-00 Special Rules for Decommissioning Cost 02/05/2021