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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201016097 408.03-00 Rollover Contributions 04/23/2010
201016096 412.00-00 Minimum Funding Standards 04/23/2010
201016095 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016095 408A.00-00 Roth IRA 04/23/2010
201016094 412.00-00 Minimum Funding Standards 04/23/2010
201016093 408.03-00 Rollover Contributions 04/23/2010
201016092 408.03-00 Rollover Contributions 04/23/2010
201016091 4945.04-04 Grants to Individuals 04/23/2010
201016090 501.12-00 Local Benevolent Life Insurance Associations, etc. 04/23/2010
201016090 501.12-01 Mutual Ditch or Irrigation Companies 04/23/2010
201016089 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/23/2010
201016089 501.03-05 Corporations 04/23/2010
201016089 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 04/23/2010
201016089 501.03-30 Organizational and Operational Tests 04/23/2010
201016088 501.03-05 Corporations 04/23/2010
201016088 501.05-01 Agriculture and Horticulture Organizations 04/23/2010
201016088 501.33-00 Private v. Public Interest Served 04/23/2010
201016088 504.50-00 Denial of Exemption 04/23/2010
201016087 4945.04-04 Grants to Individuals 04/23/2010
201016086 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/23/2010
201016085 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/23/2010
201016084 4941.04-00 Definition of Self-Dealing 04/23/2010
201016084 4946.01-00 Disqualified Person 04/23/2010
201016084 4947.02-00 Split-Interest Trusts 04/23/2010
201016084 7520.00-00 Valuation Tables 04/23/2010