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
202221011 501.35-00 "Exclusively" Test 05/27/2022
202221012 501.07-00 Social Clubs 05/27/2022
202221013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2022
202221014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2022
202221015 501.07-00 Social Clubs 05/27/2022
202221016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/27/2022
202221016 501.06-01 Performance of Particular Services for Members 05/27/2022
202221016 501.06-02 Conduct of Business for Profit 05/27/2022
202221017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2022
202221018 501.26-00 Religious and Apostolic Organizations 05/27/2022
202221018 501.35-00 "Exclusively" Test 05/27/2022
202221019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2022
202221019 501.03-30 Organizational and Operational Tests 05/27/2022
202221020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2022
202221021 4945.04-04 Grants to Individuals 05/27/2022
202222000 6110.00-00 Index for Public Inspection of Written Determination 06/03/2022
202222001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/03/2022
202222001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/03/2022
202222002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2022
202222002 754.02-00 Timeliness of Election 06/03/2022
202222002 9100.00-00 Extension of Time for Making Certain Elections 06/03/2022
202222002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2022
202222003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/03/2022
202222003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/03/2022
202222004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/03/2022
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