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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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Showing 151 - 175 of 76542
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202540018 | 508.01-01 | Presumption | 10/03/2025 |
| 202540017 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 10/03/2025 |
| 202540017 | 501.04-07 | Homeowners Association | 10/03/2025 |
| 202540016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540016 | 501.33-00 | Private v. Public Interest Served | 10/03/2025 |
| 202540015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540015 | 501.03-30 | Organizational and Operational Tests | 10/03/2025 |
| 202540014 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/03/2025 |
| 202540014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540014 | 501.03-30 | Organizational and Operational Tests | 10/03/2025 |
| 202540014 | 501.35-00 | "Exclusively" Test | 10/03/2025 |
| 202540013 | 501.03-30 | Organizational and Operational Tests | 10/03/2025 |
| 202540013 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 10/03/2025 |
| 202540013 | 501.33-00 | Private v. Public Interest Served | 10/03/2025 |
| 202540012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540012 | 501.33-00 | Private v. Public Interest Served | 10/03/2025 |
| 202540011 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/03/2025 |
| 202540011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540011 | 501.03-05 | Corporations | 10/03/2025 |
| 202540011 | 501.03-30 | Organizational and Operational Tests | 10/03/2025 |
| 202540010 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/03/2025 |
| 202540010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540010 | 501.03-05 | Corporations | 10/03/2025 |
| 202540010 | 501.03-30 | Organizational and Operational Tests | 10/03/2025 |
| 202540009 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/03/2025 |
