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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
201044035 412.00-00 Minimum Funding Standards 11/05/2010
201044034 412.00-00 Minimum Funding Standards 11/05/2010
201044033 412.00-00 Minimum Funding Standards 11/05/2010
201044032 412.00-00 Minimum Funding Standards 11/05/2010
201044031 412.00-00 Minimum Funding Standards 11/05/2010
201044030 412.00-00 Minimum Funding Standards 11/05/2010
201044029 408.03-00 Rollover Contributions 11/05/2010
201044028 408.03-00 Rollover Contributions 11/05/2010
201044027 412.00-00 Minimum Funding Standards 11/05/2010
201044026 501.03-30 Organizational and Operational Tests 11/05/2010
201044025 509.02-00 Exceptions to Private Foundation Status 11/05/2010
201044024 509.02-00 Exceptions to Private Foundation Status 11/05/2010
201044023 509.01-01 Private Foundation 11/05/2010
201044022 501.03-05 Corporations 11/05/2010
201044021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/05/2010
201044020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/05/2010
201044019 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/05/2010
201044019 509.01-01 Private Foundation 11/05/2010
201044018 501.35-00 "Exclusively" Test 11/05/2010
201044018 504.50-00 Denial of Exemption 11/05/2010
201044017 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 11/05/2010
201044017 501.32-01 Distribution of Assets to Private Individuals 11/05/2010
201044017 501.33-01 Trustees Serve Private Interest 11/05/2010
201044016 501.03-30 Organizational and Operational Tests 11/05/2010
201044015 501.03-23 Schools, Colleges, etc. 11/05/2010