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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숫자 UILC 주제 출시일
202233015 501.07-00 Social Clubs 08/19/2022
202448013 501.03-05 Corporations 11/26/2024
202440012 501.33-00/Private v. Public Interest Served//501.35-00/"Exclusively" Test 10/01/2024
202440013 509.02-01/Publicly Supported Organizations 10/01/2024
202438016 501.03-00/Religious, Charitable, etc., Institutions and Community Chest//501.33-00/Private v. Public Interest Served 09/20/2024
202438017 501.03-00/Religious, Charitable, etc., Institutions and Community Chest//501.33-00/Private v. Public Interest Served 09/20/2024
202324012 9999.98-00 Not Able to Identify Under Present List 06/16/2023
202249017 501.07-00 Social Clubs 12/09/2022
202331006 4945.04-04 Grants to Individuals 08/04/2023
202336029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/08/2023
201932017 501.38-01 "Action" Organizations 08/09/2019
201908024 501.38-01 "Action" Organizations 02/22/2019
200908050 501.38-01 "Action" Organizations 02/20/2009
202316011 501.38-01 "Action" Organizations 04/21/2023
201430014 501.38-01 "Action" Organizations 07/25/2014
201408030 501.38-01 "Action" Organizations 02/21/2014
201505042 501.38-01 "Action" Organizations 01/30/2015
201415007 501.38-01 "Action" Organizations 04/11/2014
201747009 501.35-00 "Exclusively" Test 11/24/2017
201808020 501.35-00 "Exclusively" Test 02/23/2018
201843013 501.35-00 "Exclusively" Test 10/26/2018
201839015 501.35-00 "Exclusively" Test 09/28/2018
201818018 501.35-00 "Exclusively" Test 05/04/2018
201835006 501.35-00 "Exclusively" Test 08/31/2018
201835012 501.35-00 "Exclusively" Test 08/31/2018