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
201518000 6110.00-00 Index for Public Inspection of Written Determination 05/01/2015
201517027 7805.00-00 Rules and Regulations 04/24/2015
201517026 7805.00-00 Rules and Regulations 04/24/2015
201517025 4945.04-04 Grants to Individuals 04/24/2015
201517024 4945.04-04 Grants to Individuals 04/24/2015
201517023 4945.04-04 Grants to Individuals 04/24/2015
201517022 4945.04-04 Grants to Individuals 04/24/2015
201517021 4945.04-04 Grants to Individuals 04/24/2015
201517020 4945.04-04 Grants to Individuals 04/24/2015
201517019 501.33-00 Private v. Public Interest Served 04/24/2015
201517018 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 04/24/2015
201517018 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/24/2015
201517017 501.07-05 Business with Nonmembers 04/24/2015
201517016 501.07-05 Business with Nonmembers 04/24/2015
201517015 501.03-30 Organizational and Operational Tests 04/24/2015
201517014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/24/2015
201517013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/24/2015
201517012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/24/2015
201517011 501.03-13 Libraries, Museums, etc. 04/24/2015
201517010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/24/2015
201517009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/24/2015
201517008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/24/2015
201517008 501.36-01 Section 501(c)(3) Organizations 04/24/2015
201517008 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 04/24/2015
201517007 860F.04-00 Treatment of Transfers to the REMIC 04/24/2015