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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
200041037 501.03-02 Foundations 10/13/2000
200041037 509.01-01 Private Foundation 10/13/2000
200041037 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 10/13/2000
200041037 4941.04-00 Definition of Self-Dealing 10/13/2000
200041037 4942.03-05 Qualifying Distribution 10/13/2000
200041037 4944.00-00 Excise Tax on "Jeopardizing" Investments 10/13/2000
200041037 4945.04-06 Expenditure Responsibility 10/13/2000
200041037 6033.02-01 Private Foundation 10/13/2000
200041036 4945.04-04 Grants to Individuals 10/13/2000
200041035 4976.01-00 Disqualified Benefits 10/13/2000
200041034 501.03-08 Educational Organizations 10/13/2000
200041034 501.06-03 Professional Associations (See Also 0501.03-11) 10/13/2000
200041034 509.02-02 Supporting Organizations 10/13/2000
200041034 512.10-00 Modifications 10/13/2000
200041034 513.02-00 Advertising, etc., Activities 10/13/2000
200041033 4945.04-04 Grants to Individuals 10/13/2000
200041033 4945.04-05 Grants to Organizations 10/13/2000
200041032 72.20-04 Substantially Equal Payments 10/13/2000
200041031 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 10/13/2000
200041031 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 10/13/2000
200041030 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 10/13/2000
200041029 09.19A.02-00 BCC: ERISA plan: Property of the estate 10/13/2000
200041029 09.26.04-00 BANKRUPTCY CODE CASES: Liens: Determination of secured status 10/13/2000
200041028 9999.98-00 Not Able to Identify Under Present List 10/13/2000
200041027 1031.03-00 Like Kind Real Estate 10/13/2000
Official Adobe Website