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
201318016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318015 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/03/2013
201318011 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318010 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/03/2013
201318009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/03/2013
201318008 4945.04-04 Grants to Individuals 05/03/2013
201318007 9100.10-00 Section 446 9100.10-01|Accounting Methods 05/03/2013
201318006 46.06-02 R 1990 Special Rule for Ratable Flow-Through 05/03/2013
201318005 46.06-02 R 1990 Special Rule for Ratable Flow-Through 05/03/2013
201318004 46.06-02 R 1990 Special Rule for Ratable Flow-Through 05/03/2013
201318003 1250.04-01 Gifts 05/03/2013
201318002 9100.00-00 Extension of Time for Making Certain Elections 05/03/2013
201318001 104.02-00 Workmen's Compensation 05/03/2013
201317026 431.00-00 Minimum Funding Standards for Multiemployer Plans 04/26/2013
201317025 414.00-00 Definitions and Special Rules 04/26/2013
201317025 414.09-00 Certain Employee Contributions 04/26/2013
201317024 408.03-00 Rollover Contributions 04/26/2013
201317023 408.03-00 Rollover Contributions 04/26/2013
201317022 408.03-00 Rollover Contributions 04/26/2013
201317021 408.03-00 Rollover Contributions 04/26/2013
201317020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2013
201317019 4945.04-04 Grants to Individuals 04/26/2013
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