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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숫자 UILC 주제 출시일
202602006 6033.01-00 Exempt v. Non Exempt From Filing 01/09/2026
202602005 6033.01-00 Exempt v. Non Exempt From Filing 01/09/2026
202602004 6033.01-00 Exempt v. Non Exempt From Filing 01/09/2026
202602003 501.03-08 Educational Organizations 01/09/2026
202602003 501.03-30 Organizational and Operational Tests 01/09/2026
202602003 501.33-00 Private v. Public Interest Served 01/09/2026
202602002 501.07-00 Social Clubs 01/09/2026
202602001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/09/2026
202602001 501.33-00 Private v. Public Interest Served 01/09/2026
202602000 6110.00-00 Index for Public Inspection of Written Determination 01/09/2026
202601020 0431.00-00 Minimum Funding Standards for Multiemployer Plans 01/02/2026
202601019 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/02/2026
202601018 4945.04-04 Grants to Individuals 01/02/2026
202601017 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/02/2026
202601016 6033.01-00 Exempt v. Non Exempt From Filing 01/02/2026
202601015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/02/2026
202601015 501.03-05 Corporations 01/02/2026
202601014 170.00-00 Charitable, Etc. Contributions and Gifts 01/02/2026
202601014 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 01/02/2026
202601014 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/02/2026
202601014 4945.00-00 Excise Taxes on Taxable Expenditures 01/02/2026
202601014 507.00-00 Termination of Private Foundation Status 01/02/2026
202601014 6034.00-00 Returns by Trusts With Charitable Aspects 01/02/2026
202601014 664.00-00 Charitable Remainder Trusts 01/02/2026
202601013 856.00-00 Definition of Real Estate Investment Trust 01/02/2026