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
201844014 4945.04-04 Grants to Individuals 11/02/2018
201844013 501.03-30 Organizational and Operational Tests 11/02/2018
201844013 501.33-00 Private v. Public Interest Served 11/02/2018
201844013 501.36-00 Business Activities 11/02/2018
201844012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/02/2018
201844011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/02/2018
201844010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/02/2018
201844009 807.03-01 Amount of Reserve 11/02/2018
201844008 856.07-00 Treatment of Wholly Owned Subsidiaries 11/02/2018
201844008 9100.00-00 Extension of Time for Making Certain Elections 11/02/2018
201844007 856.07-00 Treatment of Wholly Owned Subsidiaries 11/02/2018
201844007 9100.00-00 Extension of Time for Making Certain Elections 11/02/2018
201844006 168.36-00 Additional First Year Depreciation 11/02/2018
201844005 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.) 11/02/2018
201844004 408.03-00 Rollover Contributions 11/02/2018
201844003 857.02-03 Income from Prohibited Transactions 11/02/2018
201844002 9100.00-00 Extension of Time for Making Certain Elections 11/02/2018
201844001 115.00-00 Income of States, Municipalities, etc. 11/02/2018
201844001 115.07-00 Filing Requirements 11/02/2018
201844000 6110.00-00 Index for Public Inspection of Written Determination 11/02/2018
201843017 4942.03-07 Set-Asides 10/26/2018
201843016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/26/2018
201843015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/26/2018
201843014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/26/2018
201843013 501.32-00 Income Inures v. does Not Inure to Private Individual 10/26/2018