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.
Find Help
Number UILC Subject Release Date
201128029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/15/2011
201128030 501.03-24 Scientific Organizations 07/15/2011
201128030 501.33-00 Private v. Public Interest Served 07/15/2011
201128031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/15/2011
201128032 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/15/2011
201128033 4942.03-07 Set-Asides 07/15/2011
201128034 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/15/2011
201128035 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/15/2011
201128036 401.06-00 Required Distributions 07/15/2011
201128037 501.09-03 Inurement 07/15/2011
201128038 501.03-08 Educational Organizations 07/15/2011
201129001 1362.04-00 Inadvertent Terminations 07/22/2011
201129001 1362.02-03 Passive Investment Income 07/22/2011
201129002 851.02-00 Gross Income Requirement 07/22/2011
201129003 1362.00-00 Election by Small Business Corporation 07/22/2011
201129003 1362.01-00 Eligible v. Ineligible 07/22/2011
201129003 1362.01-03 Late Elections 07/22/2011
201129004 1362.01-03 Late Elections 07/22/2011
201129005 355.01-01 Split-Off 07/22/2011
201129005 355.05-00 Control 07/22/2011
201129005 355.03-01 Five-Year Requirement 07/22/2011
201129006 355.01-01 Split-Off 07/22/2011
201129006 355.05-00 Control 07/22/2011
201129006 355.03-01 Five-Year Requirement 07/22/2011
201129007 856.01-00 Income Requirements 07/22/2011
Official Adobe Website