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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 1 - 25 of 76996
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202606000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/06/2026 |
| 202606001 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/06/2026 |
| 202606002 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/06/2026 |
| 202606003 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/06/2026 |
| 202606004 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/06/2026 |
| 202606005 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/06/2026 |
| 202606006 | 501.03-05 | Corporations | 02/06/2026 |
| 202606007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/06/2026 |
| 202606008 | 4945.04-04 | Grants to Individuals | 02/06/2026 |
| 202606009 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/06/2026 |
| 202606010 | 4945.04-04 | Grants to Individuals | 02/06/2026 |
| 202606001 | 501.33-00 | Private v. Public Interest Served | 02/06/2026 |
| 202606002 | 501.07-00 | Social Clubs | 02/06/2026 |
| 202606003 | 501.30-00 | Control of Corporation | 02/06/2026 |
| 202606004 | 501.03-05 | Corporations | 02/06/2026 |
| 202606004 | 501.03-30 | Organizational and Operational Tests | 02/06/2026 |
| 202606005 | 501.33-00 | Private v. Public Interest Served | 02/06/2026 |
| 202606006 | 501.03-08 | Educational Organizations | 02/06/2026 |
| 202606006 | 501.03-22 | Scholarships, Endowment Funds and Trusts, Student Loans | 02/06/2026 |
| 202606006 | 501.03-31 | Limitation of Beneficiaries | 02/06/2026 |
| 202606007 | 501.03-30 | Organizational and Operational Tests | 02/06/2026 |
| 202605000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/30/2026 |
| 202605001 | 4945.04-04 | Grants to Individuals | 01/30/2026 |
| 202605002 | 4945.04-04 | Grants to Individuals | 01/30/2026 |
| 202604000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/23/2026 |
