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
199913035 509.02-02 Supporting Organizations 04/02/1999
200508020 509.02-02 Supporting Organizations 02/25/2005
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
200208027 509.02-02 Supporting Organizations 02/22/2002
199913051 509.02-02 Supporting Organizations 04/02/1999
200041034 509.02-02 Supporting Organizations 10/13/2000
200614030 509.02-02 Supporting Organizations 04/07/2006
200115044 509.02-02 Supporting Organizations 04/13/2001
200204040 509.02-02 Supporting Organizations 01/25/2002
201314044 509.02-02 Supporting Organizations 04/05/2013
200910054 9300.99-04 Supporting Organizations 03/06/2009
200130049 509.02-02 Supporting Organizations 07/27/2001
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
200130055 509.02-02 Supporting Organizations 07/27/2001
200215048 509.02-02 Supporting Organizations 04/12/2002
200930055 9300.99-04 Supporting Organizations 07/24/2009
200020057 509.02-02 Supporting Organizations 05/19/2000
200850049 509.02-02 Supporting Organizations 12/12/2008
200130048 509.02-02 Supporting Organizations 07/27/2001
199939045 509.02-02 Supporting Organizations 10/01/1999
200731035 509.02-02 Supporting Organizations 08/03/2007