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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201149039 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/2011
201149038 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/2011
201149038 509.00-00 Private Foundation Defined 12/09/2011
201149038 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/2011
201149037 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/2011
201149037 509.00-00 Private Foundation Defined 12/09/2011
201149037 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/2011
201149036 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/2011
201149036 509.00-00 Private Foundation Defined 12/09/2011
201149036 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/2011
201149035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/2011
201149034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/2011
201149033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/2011
201149032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/09/2011
201149032 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/09/2011
201149031 501.03-30 Organizational and Operational Tests 12/09/2011
201149031 501.33-00 Private v. Public Interest Served 12/09/2011
201149031 501.36-01 Section 501(c)(3) Organizations 12/09/2011
201149031 504.50-00 Denial of Exemption 12/09/2011
201149030 6231.03-00 Partnership Item 12/09/2011
201149029 6230.03-01 Time for Filing Claim 12/09/2011
201149028 6229.05-00 Unidentified Partner 12/09/2011
201149027 1312.04-00 Double Exclusion of an Item of Gross Income 12/09/2011
201149027 1311.02-00 Correction Not Barred v. Barred at Time of Error 12/09/2011
201149026 1312.00-00 Circumstances of Adjustment 12/09/2011