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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Nimewo UILC Sijè Dat Piblikasyon
202550040 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/12/2025
202550040 501.04-07 Homeowners Association 12/12/2025
202550039 501.03-05 Corporations 12/12/2025
202550039 501.03-30 Organizational and Operational Tests 12/12/2025
202550038 4945.04-04 Grants to Individuals 12/12/2025
202550037 6033.01-00 Exempt v. Non Exempt From Filing 12/12/2025
202550036 4945.04-04 Grants to Individuals 12/12/2025
202550035 4945.04-04 Grants to Individuals 12/12/2025
202550034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/12/2025
202550033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/12/2025
202550033 501.03-05 Corporations 12/12/2025
202550033 501.33-00 Private v. Public Interest Served 12/12/2025
202550033 501.35-00 "Exclusively" Test 12/12/2025
202550032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/12/2025
202550032 501.03-05 Corporations 12/12/2025
202550031 501.07-00 Social Clubs 12/12/2025
202550031 501.07-05 Business with Nonmembers 12/12/2025
202550030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/12/2025
202550029 9100.20-00 Section 1502; Election to File Consolidated Return 12/12/2025
202550028 1362.00-00 Election by Small Business Corporation 12/12/2025
202550028 1362.02-00 Termination of Election 12/12/2025
202550028 1362.04-00 Inadvertent Terminations 12/12/2025
202550027 2010.04-00 Portability Election under 2010(c)(5)(A) 12/12/2025
202550027 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 12/12/2025
202550026 4943.00-00 Excise Taxes on Excess Business Holdings 12/12/2025