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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Номер UILC Тема Дата публикации
Номер 202530026 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/25/2025
Номер 202530025 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/25/2025
Номер 202530024 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/25/2025
Номер 202530023 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/25/2025
Номер 202530022 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/25/2025
Номер 202530021 UILC 4942.03-07 Тема Set-Asides Дата публикации 07/25/2025
Номер 202530020 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/25/2025
Номер 202530019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/25/2025
Номер 202530019 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 07/25/2025
Номер 202530018 UILC 501.06-00 Тема Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Дата публикации 07/25/2025
Номер 202530017 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 07/25/2025
Номер 202530017 UILC 501.04-07 Тема Homeowners Association Дата публикации 07/25/2025
Номер 202530016 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 07/25/2025
Номер 202530016 UILC 501.32-01 Тема Distribution of Assets to Private Individuals Дата публикации 07/25/2025
Номер 202530016 UILC 501.33-01 Тема Trustees Serve Private Interest Дата публикации 07/25/2025
Номер 202530015 UILC 501.07-00 Тема Social Clubs Дата публикации 07/25/2025
Номер 202530014 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 07/25/2025
Номер 202530014 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/25/2025
Номер 202530014 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 07/25/2025
Номер 202530014 UILC 501.32-00 Тема Income Inures v. does Not Inure to Private Individual Дата публикации 07/25/2025
Номер 202530013 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 07/25/2025
Номер 202530013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/25/2025
Номер 202530013 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 07/25/2025
Номер 202530012 UILC 501.08-00 Тема Fraternal Beneficiary Societies (See Also 0501.03-09) Дата публикации 07/25/2025
Номер 202530011 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/25/2025