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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201002001 1295.02-02 Retroactive Elections 01/15/2010
201001031 412.00-00 Minimum Funding Standards 01/08/2010
201001030 412.06-00 Minimum Funding Waiver 01/08/2010
201001029 412.06-00 Minimum Funding Waiver 01/08/2010
201001028 408.03-00 Rollover Contributions 01/08/2010
201001027 408.03-00 Rollover Contributions 01/08/2010
201001026 408.03-00 Rollover Contributions 01/08/2010
201001025 4940.03-00 Exempt Operating Foundations 01/08/2010
201001024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/08/2010
201001024 501.03-05 Corporations 01/08/2010
201001024 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 01/08/2010
201001024 501.03-30 Organizational and Operational Tests 01/08/2010
201001023 501.32-00 Income Inures v. does Not Inure to Private Individual 01/08/2010
201001023 501.32-01 Distribution of Assets to Private Individuals 01/08/2010
201001023 501.33-00 Private v. Public Interest Served 01/08/2010
201001022 4942.03-07 Set-Asides 01/08/2010
201001021 4945.04-04 Grants to Individuals 01/08/2010
201001020 4945.04-04 Grants to Individuals 01/08/2010
201001019 7213A.00-00 Criminal Penalty for Unauthorized Inspection of Information 01/08/2010
201001018 168.20-00 Classification of Property 01/08/2010
201001017 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 01/08/2010
201001017 382.12-00 Operating Rules 01/08/2010
201001017 382.12-06 Fluctuation in Value 01/08/2010
201001016 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 01/08/2010
201001016 165.03-00 Limitations on Losses of Individuals - Transaction Entered Into For Profit 01/08/2010