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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202420033 4945.04-04 Grants to Individuals 05/17/2024
202420032 4945.04-04 Grants to Individuals 05/17/2024
202420031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/17/2024
202420031 501.03-30 Organizational and Operational Tests 05/17/2024
202420030 501.03-30 Organizational and Operational Tests 05/17/2024
202420029 501.05-01 Agriculture and Horticulture Organizations 05/17/2024
202420028 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/17/2024
202420028 501.06-01 Performance of Particular Services for Members 05/17/2024
202420027 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024
202420027 9100.10-00 Section 446 05/17/2024
202420026 7701.00-00 Definitions 05/17/2024
202420026 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024
202420026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/17/2024
202420025 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024
202420025 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024
202420024 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024
202420024 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024
202420023 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024
202420023 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024
202420022 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024
202420022 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024
202420021 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024
202420021 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024
202420020 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024
202420020 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024