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
199913045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/1999
199913045 509.02-00 Exceptions to Private Foundation Status 04/02/1999
199913045 509.02-01 Publicly Supported Organizations 04/02/1999
199913045 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/02/1999
199913045 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/02/1999
199913044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/1999
199913044 509.02-00 Exceptions to Private Foundation Status 04/02/1999
199913044 509.02-01 Publicly Supported Organizations 04/02/1999
199913044 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/02/1999
199913044 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/02/1999
199913043 507.00-00 Termination of Private Foundation Status 04/02/1999
199913043 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/02/1999
199913043 4941.04-00 Definition of Self-Dealing 04/02/1999
199913043 4942.03-05 Qualifying Distribution 04/02/1999
199913043 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/02/1999
199913043 4945.04-06 Expenditure Responsibility 04/02/1999
199913042 4945.04-04 Grants to Individuals 04/02/1999
199913041 115.00-00 Income of States, Municipalities, etc. 04/02/1999
199913040 4941.04-00 Definition of Self-Dealing 04/02/1999
199913039 1362.00-00 Election by Small Business Corporation 04/02/1999
199913038 1362.00-00 Election by Small Business Corporation 04/02/1999
199913037 263A.01-01 Production Activities 04/02/1999
199913037 471.04-00 Lower of Cost or Market 04/02/1999
199913036 9999.98-00 Not Able to Identify Under Present List 04/02/1999
199913035 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/02/1999
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