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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編號 UILC 主題 發布日期
202540016 501.33-00 Private v. Public Interest Served 10/03/2025
202540015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/03/2025
202540015 501.03-30 Organizational and Operational Tests 10/03/2025
202540014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/03/2025
202540014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/03/2025
202540014 501.03-30 Organizational and Operational Tests 10/03/2025
202540014 501.35-00 "Exclusively" Test 10/03/2025
202540013 501.03-30 Organizational and Operational Tests 10/03/2025
202540013 501.32-00 Income Inures v. does Not Inure to Private Individual 10/03/2025
202540013 501.33-00 Private v. Public Interest Served 10/03/2025
202540012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/03/2025
202540012 501.33-00 Private v. Public Interest Served 10/03/2025
202540011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/03/2025
202540011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/03/2025
202540011 501.03-05 Corporations 10/03/2025
202540011 501.03-30 Organizational and Operational Tests 10/03/2025
202540010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/03/2025
202540010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/03/2025
202540010 501.03-05 Corporations 10/03/2025
202540010 501.03-30 Organizational and Operational Tests 10/03/2025
202540009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/03/2025
202540009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/03/2025
202540009 501.33-00 Private v. Public Interest Served 10/03/2025
202540008 1362.01-03 Late Elections 10/03/2025
202540008 7701.00-00 Definitions 10/03/2025