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
201336001 7701.00-00 Definitions 09/06/2013
201335028 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/30/2013
201335027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/30/2013
201335026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/30/2013
201335025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/30/2013
201335024 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 08/30/2013
201335023 501.03-02 Foundations 08/30/2013
201335022 4945.04-04 Grants to Individuals 08/30/2013
201335021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/30/2013
201335021 4945.04-04 Grants to Individuals 08/30/2013
201335020 4942.00-00 Taxes on Failure to Distribute Income 08/30/2013
201335020 4942.03-05 Qualifying Distribution 08/30/2013
201335019 507.05-00 Liability of Transferee Organizations 08/30/2013
201335019 4940.02-02 Exclusions, Deductions, and Special Rules 08/30/2013
201335019 4942.04-00 Other Definitions 08/30/2013
201335019 4942.03-05 Qualifying Distribution 08/30/2013
201335019 4944.05-00 Definitions 08/30/2013
201335019 4945.04-05 Grants to Organizations 08/30/2013
201335018 509.02-00 Exceptions to Private Foundation Status 08/30/2013
201335017 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/30/2013
201335016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/30/2013
201335015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/30/2013
201335014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/30/2013
201335014 501.03-02 Foundations 08/30/2013
201335014 501.03-03 Trusts 08/30/2013
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