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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Número UILC Asunto Fecha de publicación
202601003 6034.00-00 Returns by Trusts With Charitable Aspects 01/02/2026
202601003 664.00-00 Charitable Remainder Trusts 01/02/2026
202601002 170.00-00 Charitable, Etc. Contributions and Gifts 01/02/2026
202601002 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 01/02/2026
202601002 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/02/2026
202601002 4945.00-00 Excise Taxes on Taxable Expenditures 01/02/2026
202601002 507.00-00 Termination of Private Foundation Status 01/02/2026
202601002 6034.00-00 Returns by Trusts With Charitable Aspects 01/02/2026
202601002 664.00-00 Charitable Remainder Trusts 01/02/2026
202601001 1362.04-00 Inadvertent Terminations 01/02/2026
202601000 6110.00-00 Index for Public Inspection of Written Determination 01/02/2026
202552043 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/26/2025
202552042 4971.08-00 Liquidity Shortfall 12/26/2025
202552041 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/26/2025
202552040 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/26/2025
202552039 4971.08-00 Liquidity Shortfall 12/26/2025
202552038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/26/2025
202552038 501.03-05 Corporations 12/26/2025
202552038 501.33-00 Private v. Public Interest Served 12/26/2025
202552037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/26/2025
202552037 501.33-00 Private v. Public Interest Served 12/26/2025
202552037 501.36-01 Section 501(c)(3) Organizations 12/26/2025
202552036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/26/2025
202552036 501.33-00 Private v. Public Interest Served 12/26/2025
202552036 501.35-00 "Exclusively" Test 12/26/2025