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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Nimewo UILC Sijè Dat Piblikasyon
200634042 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/25/2006
200634041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/25/2006
200634041 501.03-30 Organizational and Operational Tests 08/25/2006
200634040 9999.98-00 Not Able to Identify Under Present List 08/25/2006
200634039 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 08/25/2006
200634039 509.00-00 Private Foundation Defined 08/25/2006
200634039 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/25/2006
200634039 170.00-00 Charitable, Etc. Contributions and Gifts 08/25/2006
200634038 507.04-00 Termination Under Section 507(b)(1)(B) 08/25/2006
200634037 4942.03-07 Set-Asides 08/25/2006
200634036 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/25/2006
200634036 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/25/2006
200634036 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/25/2006
200634035 402.08-00 Rollover Contributions 08/25/2006
200634034 414.09-00 Certain Employee Contributions 08/25/2006
200634033 72.20-04 Substantially Equal Payments 08/25/2006
200634032 412.06-00 Minimum Funding Waiver 08/25/2006
200634031 408.03-00 Rollover Contributions 08/25/2006
200634030 408.03-00 Rollover Contributions 08/25/2006
200634029 408.00-00 Individual Retirement Accounts 08/25/2006
200634028 408.00-00 Individual Retirement Accounts 08/25/2006
200634027 414.09-00 Certain Employee Contributions 08/25/2006
200634026 4971.02-00 Additional Tax 08/25/2006
200634025 412.06-00 Minimum Funding Waiver 08/25/2006
200634024 412.06-00 Minimum Funding Waiver 08/25/2006