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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Number UILC Subject Release Date
201205019 4945.04-04 Grants to Individuals 02/03/2012
201205018 4945.04-04 Grants to Individuals 02/03/2012
201205017 4945.04-04 Grants to Individuals 02/03/2012
201205016 4945.04-04 Grants to Individuals 02/03/2012
201205015 501.05-01 Agriculture and Horticulture Organizations 02/03/2012
201205015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/03/2012
201205015 501.06-01 Performance of Particular Services for Members 02/03/2012
201205014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/03/2012
201205014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/03/2012
201205014 501.06-01 Performance of Particular Services for Members 02/03/2012
201205013 501.36-01 Section 501(c)(3) Organizations 02/03/2012
201205013 504.50-00 Denial of Exemption 02/03/2012
201205013 513.04-00 Sales and Service to Public 02/03/2012
201205012 501.03-30 Organizational and Operational Tests 02/03/2012
201205012 501.32-00 Income Inures v. does Not Inure to Private Individual 02/03/2012
201205012 501.33-00 Private v. Public Interest Served 02/03/2012
201205011 501.03-05 Corporations 02/03/2012
201205011 501.05-01 Agriculture and Horticulture Organizations 02/03/2012
201205011 501.33-00 Private v. Public Interest Served 02/03/2012
201205011 504.50-00 Denial of Exemption 02/03/2012
201205010 501.32-00 Income Inures v. does Not Inure to Private Individual 02/03/2012
201205010 501.33-00 Private v. Public Interest Served 02/03/2012
201205009 6103.05-09 Disclosure of Return in Title 11 Cases and Receivership Proceedings 02/03/2012
201205009 6103.05-12 Disclosure of Return Information 02/03/2012
201205008 3401.01-00 Wages Subject to Withholding 02/03/2012