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
199943058 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 10/29/1999
200325005 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 06/20/2003
201335024 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 08/30/2013
200945070 501.03-17 Political Action Organizations 11/06/2009
201020021 501.03-17 Political Action Organizations 05/21/2010
200449035 501.03-17 Political Action Organizations 12/03/2004
201712015 501.03-17 Political Action Organizations 03/24/2017
201127013 501.03-17 Political Action Organizations 07/08/2011
202005020 501.03-17 Political Action Organizations 01/31/2020
202404008 501.03-18 Prevention of Cruelty Groups 01/26/2024
201337017 501.03-18 Prevention of Cruelty Groups 09/13/2013
201831013 501.03-18 Prevention of Cruelty Groups 08/03/2018
200708087 501.03-19 Public Recreation Facilities and Athletic Organizations 02/23/2007
200849018 501.03-19 Public Recreation Facilities and Athletic Organizations 12/05/2008
200532058 501.03-19 Public Recreation Facilities and Athletic Organizations 08/12/2005
200815035 501.03-19 Public Recreation Facilities and Athletic Organizations 04/11/2008
201204020 501.03-19 Public Recreation Facilities and Athletic Organizations 01/27/2012
201110012 501.03-19 Public Recreation Facilities and Athletic Organizations 03/11/2011
202349013 501.03-19 Public Recreation Facilities and Athletic Organizations 12/08/2023
202351016 501.03-19 Public Recreation Facilities and Athletic Organizations 12/22/2023
202328021 501.03-19 Public Recreation Facilities and Athletic Organizations 07/14/2023
201619010 501.03-19 Public Recreation Facilities and Athletic Organizations 05/06/2016
201340021 501.03-19 Public Recreation Facilities and Athletic Organizations 10/04/2013
201918018 501.03-19 Public Recreation Facilities and Athletic Organizations 05/03/2019
201343028 501.03-19 Public Recreation Facilities and Athletic Organizations 10/25/2013