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 75126 - 75133 of 75133
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202505022 | 468A.01-00 | In General | 01/31/2025 |
| 202505023 | 501.07-00 | Social Clubs | 01/31/2025 |
| 202505023 | 501.07-01 | Profit v. Not for Profit | 01/31/2025 |
| 202505024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2025 |
| 202505024 | 501.33-00 | Private v. Public Interest Served | 01/31/2025 |
| 202505025 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 01/31/2025 |
| 202505026 | 4945.04-04 | Grants to Individuals | 01/31/2025 |
| 202505027 | 6223B.00-00, 6235B.00-00, 6235B.01-00 | Period of Limitations on Making Adjustments | 01/31/2025 |
