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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202551050 4945.04-04 Grants to Individuals 12/19/2025
202551049 6033.01-00 Exempt v. Non Exempt From Filing 12/19/2025
202551048 6033.01-00 Exempt v. Non Exempt From Filing 12/19/2025
202551047 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/19/2025
202551047 501.04-07 Homeowners Association 12/19/2025
202551046 6033.01-00 Exempt v. Non Exempt From Filing 12/19/2025
202551045 6033.01-00 Exempt v. Non Exempt From Filing 12/19/2025
202551044 4945.04-04 Grants to Individuals 12/19/2025
202551043 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/19/2025
202551043 501.03-30 Organizational and Operational Tests 12/19/2025
202551042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/19/2025
202551042 501.03-05 Corporations 12/19/2025
202551041 856.00-00 Definition of Real Estate Investment Trust 12/19/2025
202551040 856.00-00 Definition of Real Estate Investment Trust 12/19/2025
202551040 856.01-00 Income Requirements 12/19/2025
202551039 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/19/2025
202551038 1295.00-00 Qualified Electing Fund 12/19/2025
202551038 1295.02-00 Time For Making Election 12/19/2025
202551037 856.00-00 Definition of Real Estate Investment Trust 12/19/2025
202551037 9100.00-00 Extension of Time for Making Certain Elections 12/19/2025
202551036 9100.00-00 Extension of Time for Making Certain Elections 12/19/2025
202551036 9100.20-00 Section 1502; Election to File Consolidated Return 12/19/2025
202551035 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/19/2025
202551035 9100.22-00 Other 12/19/2025
202551034 1362.04-00 Inadvertent Terminations 12/19/2025