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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201749021 4945.04-04 Grants to Individuals 12/08/2017
201749020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/08/2017
201749019 501.01-00 Instrumentalities of U.S. 12/08/2017
201749018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749017 501.33-00 Private v. Public Interest Served 12/08/2017
201749017 501.36-01 Section 501(c)(3) Organizations 12/08/2017
201749016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/08/2017
201749016 501.06-01 Performance of Particular Services for Members 12/08/2017
201749015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749011 501.07-00 Social Clubs 12/08/2017
201749010 7701.00-00 Definitions 12/08/2017
201749010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2017
201749009 7701.00-00 Definitions 12/08/2017
201749009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2017
201749008 860D.00-00 REMIC Defined 12/08/2017
201749007 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/08/2017
201749007 402.02-00 Non-Exempt Trust 12/08/2017
201749006 1362.04-00 Inadvertent Terminations 12/08/2017
201749005 860D.00-00 REMIC Defined 12/08/2017
201749004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/08/2017
201749004 9100.22-00 Other 12/08/2017