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
201017078 503.03-00 Future Status of Organizations Denied Exemption 04/30/2010
201017077 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017076 419.14-00 Ten or More Employer Plan Exception 04/30/2010
201017076 9300.01-00 Deductions for Contributions to Certain Employees’ Trust and Defined Contribution Plans 04/30/2010
201017075 412.00-00 Minimum Funding Standards 04/30/2010
201017074 412.00-00 Minimum Funding Standards 04/30/2010
201017073 412.00-00 Minimum Funding Standards 04/30/2010
201017072 412.00-00 Minimum Funding Standards 04/30/2010
201017071 412.00-00 Minimum Funding Standards 04/30/2010
201017070 412.00-00 Minimum Funding Standards 04/30/2010
201017069 412.00-00 Minimum Funding Standards 04/30/2010
201017068 412.00-00 Minimum Funding Standards 04/30/2010
201017067 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 04/30/2010
201017067 501.03-27 Student, Faculty, and Alumni Groups; Fraternities and Sororities 04/30/2010
201017067 501.33-00 Private v. Public Interest Served 04/30/2010
201017067 501.33-01 Trustees Serve Private Interest 04/30/2010
201017066 501.36-00 Business Activities 04/30/2010
201017066 512.06-00 Fund-Raising Activities (See Also 0501.26-06) 04/30/2010
201017066 534.00-00 Burden of Proof--Accumulated Earning Tax (Commissioner v. Taxpayer) 04/30/2010
201017065 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/30/2010
201017064 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017063 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017062 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017061 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010
201017060 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2010