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Written determinations

 

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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Number UILC Subject Release Date
202635021 509.02-01 Publicly Supported Organizations 08/28/2026
202635020 4945.04-04 Grants to Individuals 08/28/2026
202635019 4945.04-04 Grants to Individuals 08/28/2026
202635018 4945.04-04 Grants to Individuals 08/28/2026
202635017 4945.04-04 Grants to Individuals 08/28/2026
202635016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/28/2026
202635016 501.03-04 Unincorporated Associations 08/28/2026
202635016 501.03-30 Organizational and Operational Tests 08/28/2026
202635016 501.35-00 "Exclusively" Test 08/28/2026
202635015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/28/2026
202635015 501.03-25 Social Welfare Groups (See Also 0501.04-00) 08/28/2026
202635015 501.03-30 Organizational and Operational Tests 08/28/2026
202635015 501.33-00 Private v. Public Interest Served 08/28/2026
202635014 501.07-00 Social Clubs 08/28/2026
202635014 501.07-05 Business with Nonmembers 08/28/2026
202635013 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/28/2026
202635013 1502.75-00 Filing Requirements 08/28/2026
202635013 9100.00-00 Extension of Time for Making Certain Elections 08/28/2026
202635013 9100.20-00 Section 1502; Election to File Consolidated Return 08/28/2026
202635012 2010.04-00 Portability Election under 2010(c)(5)(A) 08/28/2026
202635012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 08/28/2026
202635011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/28/2026
202635011 754.02-00 Timeliness of Election 08/28/2026
202635011 9100.00-00 Extension of Time for Making Certain Elections 08/28/2026
202635011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/28/2026