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
201323041 408.03-00 Rollover Contributions 06/07/2013
201323040 402.08-00 Rollover Contributions 06/07/2013
201323040 403.05-00 Rollover Amounts 06/07/2013
201323039 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/07/2013
201323038 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/07/2013
201323037 501.03-30 Organizational and Operational Tests 06/07/2013
201323037 501.36-04 Fund Raising (See also 0512.06-00) 06/07/2013
201323036 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/07/2013
201323035 501.32-00 Income Inures v. does Not Inure to Private Individual 06/07/2013
201323035 501.33-00 Private v. Public Interest Served 06/07/2013
201323034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/07/2013
201323033 501.07-00 Social Clubs 06/07/2013
201323032 501.04-01 Local Associations of Employees 06/07/2013
201323031 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/07/2013
201323030 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/07/2013
201323029 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/07/2013
201323029 4942.03-03 Minimum Investment Return 06/07/2013
201323029 4943.03-00 Definition of Excess Business Holdings 06/07/2013
201323028 501.32-00 Income Inures v. does Not Inure to Private Individual 06/07/2013
201323028 501.32-01 Distribution of Assets to Private Individuals 06/07/2013
201323028 501.33-00 Private v. Public Interest Served 06/07/2013
201323027 501.04-01 Local Associations of Employees 06/07/2013
201323026 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/07/2013
201323025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/07/2013
201323025 501.03-08 Educational Organizations 06/07/2013
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