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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201149042 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/2011
201149042 509.00-00 Private Foundation Defined 12/09/2011
201149042 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/2011
201149041 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/2011
201149041 509.00-00 Private Foundation Defined 12/09/2011
201149041 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/2011
201149040 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/2011
201149040 509.00-00 Private Foundation Defined 12/09/2011
201149040 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/2011
201149039 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/2011
201149039 509.00-00 Private Foundation Defined 12/09/2011
201149039 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/2011
201149038 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/2011
201149038 509.00-00 Private Foundation Defined 12/09/2011
201149038 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/2011
201149037 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/2011
201149037 509.00-00 Private Foundation Defined 12/09/2011
201149037 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/2011
201149036 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/2011
201149036 509.00-00 Private Foundation Defined 12/09/2011
201149036 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/2011
201149035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/2011
201149034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/2011
201149033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/2011
201149032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/09/2011