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
202110044 501.03-05 Corporations 03/12/2021
202110044 501.33-00 Private v. Public Interest Served 03/12/2021
202110043 501.07-00 Social Clubs 03/12/2021
202110042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110041 501.07-00 Social Clubs 03/12/2021
202110040 501.07-00 Social Clubs 03/12/2021
202110039 501.07-00 Social Clubs 03/12/2021
202110038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110037 501.07-00 Social Clubs 03/12/2021
202110036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110035 501.07-00 Social Clubs 03/12/2021
202110034 501.32-00 Income Inures v. does Not Inure to Private Individual 03/12/2021
202110034 501.33-00 Private v. Public Interest Served 03/12/2021
202110033 501.07-00 Social Clubs 03/12/2021
202110032 501.07-00 Social Clubs 03/12/2021
202110031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110028 501.07-00 Social Clubs 03/12/2021
202110027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110025 501.07-00 Social Clubs 03/12/2021
202110024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021
202110023 501.07-00 Social Clubs 03/12/2021
202110022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/2021