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
200045033 509.01-02 Support 11/10/2000
201711014 509.01-02 Support 03/17/2017
201239011 509.01-02 Support 09/28/2012
200508018 509.01-02 Support 02/25/2005
201342011 509.01-02 Support 10/18/2013
200037053 509.01-02 Support 09/15/2000
201240036 509.01-02 Support 10/05/2012
200545049 4942.05-05 Support Test 11/11/2005
200501019 4942.05-05 Support Test 01/07/2005
200552017 4942.05-05 Support Test 12/30/2005
200501018 4942.05-05 Support Test 01/07/2005
200545050 4942.05-05 Support Test 11/11/2005
200211004 152.08-00 Support Test for Children of Divorced Parents 03/15/2002
201131027 509.02-02 Supporting Organizations 08/05/2011
200851070 509.02-02 Supporting Organizations 12/19/2008
200509029 509.02-02 Supporting Organizations 03/04/2005
201145025 509.02-02 Supporting Organizations 11/10/2011
200508031 509.02-02 Supporting Organizations 02/25/2005
200208027 509.02-02 Supporting Organizations 02/22/2002
200115044 509.02-02 Supporting Organizations 04/13/2001
200204040 509.02-02 Supporting Organizations 01/25/2002
200508019 509.02-02 Supporting Organizations 02/25/2005
200850048 509.02-02 Supporting Organizations 12/12/2008
201222040 509.02-02 Supporting Organizations 06/01/2012
200509030 509.02-02 Supporting Organizations 03/04/2005