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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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Showing 1 - 25 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202550047 | 509.02-01 | Publicly Supported Organizations | 12/12/2025 |
| 202550046 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/12/2025 |
| 202550046 | 501.06-01 | Performance of Particular Services for Members | 12/12/2025 |
| 202550045 | 501.04-07 | Homeowners Association | 12/12/2025 |
| 202550044 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/12/2025 |
| 202550044 | 501.03-04 | Unincorporated Associations | 12/12/2025 |
| 202550044 | 501.35-00 | "Exclusively" Test | 12/12/2025 |
| 202550043 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/12/2025 |
| 202550042 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/12/2025 |
| 202550042 | 501.33-00 | Private v. Public Interest Served | 12/12/2025 |
| 202550041 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/12/2025 |
| 202550041 | 501.03-30 | Organizational and Operational Tests | 12/12/2025 |
| 202550041 | 501.33-00 | Private v. Public Interest Served | 12/12/2025 |
| 202550040 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/12/2025 |
| 202550040 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/12/2025 |
| 202550040 | 501.04-07 | Homeowners Association | 12/12/2025 |
| 202550039 | 501.03-05 | Corporations | 12/12/2025 |
| 202550039 | 501.03-30 | Organizational and Operational Tests | 12/12/2025 |
| 202550038 | 4945.04-04 | Grants to Individuals | 12/12/2025 |
| 202550037 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/12/2025 |
| 202550036 | 4945.04-04 | Grants to Individuals | 12/12/2025 |
| 202550035 | 4945.04-04 | Grants to Individuals | 12/12/2025 |
| 202550034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/12/2025 |
| 202550033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/12/2025 |
| 202550033 | 501.03-05 | Corporations | 12/12/2025 |
