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
202331006 4945.04-04 Grants to Individuals 08/04/2023
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201415007 501.38-01 "Action" Organizations 04/11/2014
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201505042 501.38-01 "Action" Organizations 01/30/2015
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201801013 501.35-00 "Exclusively" Test 01/05/2018
201747009 501.35-00 "Exclusively" Test 11/24/2017
201721022 501.35-00 "Exclusively" Test 05/26/2017
201718038 501.35-00 "Exclusively" Test 05/05/2017
201729022 501.35-00 "Exclusively" Test 07/21/2017
201808020 501.35-00 "Exclusively" Test 02/23/2018
201839015 501.35-00 "Exclusively" Test 09/28/2018
201818018 501.35-00 "Exclusively" Test 05/04/2018
201833032 501.35-00 "Exclusively" Test 08/17/2018
201835012 501.35-00 "Exclusively" Test 08/31/2018
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201843013 501.35-00 "Exclusively" Test 10/26/2018