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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Showing 1 - 25 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202530026 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/25/2025 |
| Number 202530025 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/25/2025 |
| Number 202530024 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/25/2025 |
| Number 202530023 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/25/2025 |
| Number 202530022 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/25/2025 |
| Number 202530021 | UILC 4942.03-07 | Subject Set-Asides | Release Date 07/25/2025 |
| Number 202530020 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/25/2025 |
| Number 202530019 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 07/25/2025 |
| Number 202530019 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 07/25/2025 |
| Number 202530018 | UILC 501.06-00 | Subject Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | Release Date 07/25/2025 |
| Number 202530017 | UILC 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Subject | Release Date 07/25/2025 |
| Number 202530017 | UILC 501.04-07 | Subject Homeowners Association | Release Date 07/25/2025 |
| Number 202530016 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 07/25/2025 |
| Number 202530016 | UILC 501.32-01 | Subject Distribution of Assets to Private Individuals | Release Date 07/25/2025 |
| Number 202530016 | UILC 501.33-01 | Subject Trustees Serve Private Interest | Release Date 07/25/2025 |
| Number 202530015 | UILC 501.07-00 | Subject Social Clubs | Release Date 07/25/2025 |
| Number 202530014 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 07/25/2025 |
| Number 202530014 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 07/25/2025 |
| Number 202530014 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 07/25/2025 |
| Number 202530014 | UILC 501.32-00 | Subject Income Inures v. does Not Inure to Private Individual | Release Date 07/25/2025 |
| Number 202530013 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 07/25/2025 |
| Number 202530013 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 07/25/2025 |
| Number 202530013 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 07/25/2025 |
| Number 202530012 | UILC 501.08-00 | Subject Fraternal Beneficiary Societies (See Also 0501.03-09) | Release Date 07/25/2025 |
| Number 202530011 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 07/25/2025 |
