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
200130055 509.02-02 Supporting Organizations 07/27/2001
201149044 509.02-02 Supporting Organizations 12/09/2011
200437036 509.02-02 Supporting Organizations 09/10/2004
200218037 509.02-02 Supporting Organizations 05/03/2002
200509031 509.02-02 Supporting Organizations 03/04/2005
200906044 9300.99-04 Supporting Organizations 02/06/2009
200127052 509.02-02 Supporting Organizations 07/06/2001
200404057 509.02-02 Supporting Organizations 01/23/2004
199906054 509.02-02 Supporting Organizations 02/12/1999
200827038 509.02-02 Supporting Organizations 07/04/2008
201014077 9300.99-04 Supporting Organizations 04/09/2010
200508022 509.02-02 Supporting Organizations 02/25/2005
200528030 509.02-02 Supporting Organizations 07/15/2005
200421010 509.02-02 Supporting Organizations 05/21/2004
200335037 509.02-02 Supporting Organizations 08/29/2003
199913035 509.02-02 Supporting Organizations 04/02/1999
200508020 509.02-02 Supporting Organizations 02/25/2005
200045033 509.02-02 Supporting Organizations 11/10/2000
201124024 509.02-02 Supporting Organizations 06/17/2011
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
200949056 509.02-02 Supporting Organizations 12/04/2009
200509027 509.02-02 Supporting Organizations 03/04/2005
199939045 509.02-02 Supporting Organizations 10/01/1999