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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200847021 408.03-00 Rollover Contributions 11/21/2008
200847020 412.06-00 Minimum Funding Waiver 11/21/2008
200847019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/21/2008
200847018 501.33-00 Private v. Public Interest Served 11/21/2008
200847018 501.36-01 Section 501(c)(3) Organizations 11/21/2008
200847017 501.10-00 Domestic Fraternal Societies, Orders, and Associations 11/21/2008
200847016 408.03-00 Rollover Contributions 11/21/2008
200847015 2041.02-00 Post-1942 Powers 11/21/2008
200847014 170.02-00 Value of Contribution 11/21/2008
200847014 2522.01-00 Charitable Gifts 11/21/2008
200847014 7520.00-00 Valuation Tables 11/21/2008
200847013 1362.04-00 Inadvertent Terminations 11/21/2008
200847012 1362.04-00 Inadvertent Terminations 11/21/2008
200847011 1362.04-00 Inadvertent Terminations 11/21/2008
200847010 1362.01-03 Late Elections 11/21/2008
200847009 1362.01-03 Late Elections 11/21/2008
200847009 1362.04-00 Inadvertent Terminations 11/21/2008
200847008 7701.00-00 Definitions 11/21/2008
200847008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/21/2008
200847007 7701.00-00 Definitions 11/21/2008
200847007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/21/2008
200847006 7701.00-00 Definitions 11/21/2008
200847006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/21/2008
200847005 1362.01-03 Late Elections 11/21/2008
200847004 9100.00-00 Extension of Time for Making Certain Elections 11/21/2008