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
201615022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/08/2016
201615021 501.07-00 Social Clubs 04/08/2016
201615020 4945.04-04 Grants to Individuals 04/08/2016
201615019 501.07-00 Social Clubs 04/08/2016
201615019 501.07-01 Profit v. Not for Profit 04/08/2016
201615019 501.07-05 Business with Nonmembers 04/08/2016
201615018 501.03-05 Corporations 04/08/2016
201615017 501.03-30 Organizational and Operational Tests 04/08/2016
201615016 501.03-30 Organizational and Operational Tests 04/08/2016
201615015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/08/2016
201615014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/08/2016
201615014 501.04-03 Political Activities Organizations 04/08/2016
201615013 401.29-01 Special Antidiscrimination Rules 04/08/2016
201615013 410.02-01 Discrimination as to Coverage 04/08/2016
201615012 6723.03-02 Due Diligence 04/08/2016
201615011 9100.00-00 Extension of Time for Making Certain Elections 04/08/2016
201615010 2010.00-00 Unified Credit Against Estate Tax 04/08/2016
201615010 9100.00-00 Extension of Time for Making Certain Elections 04/08/2016
201615009 2010.00-00 Unified Credit Against Estate Tax 04/08/2016
201615009 9100.00-00 Extension of Time for Making Certain Elections 04/08/2016
201615008 146.00-00 Volume Cap 04/08/2016
201615008 146.07-00 Carryforward of Allocation 04/08/2016
201615008 9100.00-00 Extension of Time for Making Certain Elections 04/08/2016
201615008 9100.03-00 Section 146; Volume Cap 04/08/2016
201615007 856.07-00 Treatment of Wholly Owned Subsidiaries 04/08/2016