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
Number 202222000 UILC 6110.00-00 Subject Index for Public Inspection of Written Determination Release Date 06/03/2022
Number 202221021 UILC 4945.04-04 Subject Grants to Individuals Release Date 05/27/2022
Number 202221020 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/27/2022
Number 202221019 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/27/2022
Number 202221019 UILC 501.03-30 Subject Organizational and Operational Tests Release Date 05/27/2022
Number 202221018 UILC 501.26-00 Subject Religious and Apostolic Organizations Release Date 05/27/2022
Number 202221018 UILC 501.35-00 Subject "Exclusively" Test Release Date 05/27/2022
Number 202221017 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/27/2022
Number 202221016 UILC 501.06-00 Subject Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Release Date 05/27/2022
Number 202221016 UILC 501.06-01 Subject Performance of Particular Services for Members Release Date 05/27/2022
Number 202221016 UILC 501.06-02 Subject Conduct of Business for Profit Release Date 05/27/2022
Number 202221015 UILC 501.07-00 Subject Social Clubs Release Date 05/27/2022
Number 202221014 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/27/2022
Number 202221013 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/27/2022
Number 202221012 UILC 501.07-00 Subject Social Clubs Release Date 05/27/2022
Number 202221011 UILC 501.03-30 Subject Organizational and Operational Tests Release Date 05/27/2022
Number 202221011 UILC 501.35-00 Subject "Exclusively" Test Release Date 05/27/2022
Number 202221010 UILC 501.19-00 Subject Organization of Past or Present Armed Forces Members Release Date 05/27/2022
Number 202221009 UILC 501.00-00 Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Release Date 05/27/2022
Number 202221009 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/27/2022
Number 202221009 UILC 501.35-00 Subject "Exclusively" Test Release Date 05/27/2022
Number 202221008 UILC 501.02-00 Subject Title-Holding Company Release Date 05/27/2022
Number 202221007 UILC 9100.04-00 Subject Section 168; MACRS Release Date 05/27/2022
Number 202221006 UILC 1202.00-00 Subject 50-Percent Exclusion for Gain from Certain Small Business Stocks Release Date 05/27/2022
Number 202221005 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/27/2022