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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
202603013 4945.04-04 Grants to Individuals 01/16/2026
202603012 4945.04-04 Grants to Individuals 01/16/2026
202603011 4945.04-04 Grants to Individuals 01/16/2026
202603010 6033.01-00 Exempt v. Non Exempt From Filing 01/16/2026
202603009 6033.01-00 Exempt v. Non Exempt From Filing 01/16/2026
202603008 4945.04-04 Grants to Individuals 01/16/2026
202603007 4945.04-04 Grants to Individuals 01/16/2026
202603006 4945.04-04 Grants to Individuals 01/16/2026
202603005 4945.04-04 Grants to Individuals 01/16/2026
202603004 4945.04-04 Grants to Individuals 01/16/2026
202603003 6033.01-00 Exempt v. Non Exempt From Filing 01/16/2026
202603002 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/16/2026
202603001 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/16/2026
202603001 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 01/16/2026
202603000 6110.00-00 Index for Public Inspection of Written Determination 01/16/2026
202602006 6033.01-00 Exempt v. Non Exempt From Filing 01/09/2026
202602005 6033.01-00 Exempt v. Non Exempt From Filing 01/09/2026
202602004 6033.01-00 Exempt v. Non Exempt From Filing 01/09/2026
202602003 501.03-08 Educational Organizations 01/09/2026
202602003 501.03-30 Organizational and Operational Tests 01/09/2026
202602003 501.33-00 Private v. Public Interest Served 01/09/2026
202602002 501.07-00 Social Clubs 01/09/2026
202602001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/09/2026
202602001 501.33-00 Private v. Public Interest Served 01/09/2026
202602000 6110.00-00 Index for Public Inspection of Written Determination 01/09/2026