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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
200731034 509.02-02 Supporting Organizations 08/03/2007
201222042 509.02-02 Supporting Organizations 06/01/2012
200508021 509.02-02 Supporting Organizations 02/25/2005
200413015 509.02-02 Supporting Organizations 03/26/2004
200509028 509.02-02 Supporting Organizations 03/04/2005
200731035 509.02-02 Supporting Organizations 08/03/2007
200850049 509.02-02 Supporting Organizations 12/12/2008
200130048 509.02-02 Supporting Organizations 07/27/2001
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
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
201512004 509.02-02 Supporting Organizations 03/20/2015
202611016 509.02-02 Supporting Organizations 03/13/2026
200138001 6342.01-00 Surplus Proceeds 09/21/2001
201411034 6342.01-00 Surplus Proceeds 03/14/2014
201411028 6342.01-00 Surplus Proceeds 03/14/2014
201020012 6332.00-00 Surrender of Property Subject to Levy (See 6331.12-00) 05/21/2010
201509038 6332.00-00 Surrender of Property Subject to Levy (See 6331.12-00) 02/27/2015
200809029 447.06-00 Suspense Account For Family Corporation 02/29/2008
200732016 447.06-00 Suspense Account For Family Corporation 08/10/2007
200708071 447.06-00 Suspense Account For Family Corporation 02/23/2007
200715007 447.06-00 Suspense Account For Family Corporation 04/13/2007