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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编号 UILC 主题 发布日期
202530023 4945.04-04 Grants to Individuals 07/25/2025
202530022 4945.04-04 Grants to Individuals 07/25/2025
202530021 4942.03-07 Set-Asides 07/25/2025
202530020 4945.04-04 Grants to Individuals 07/25/2025
202530019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/25/2025
202530019 501.03-30 Organizational and Operational Tests 07/25/2025
202530018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/25/2025
202530017 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/25/2025
202530017 501.04-07 Homeowners Association 07/25/2025
202530016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/25/2025
202530016 501.32-01 Distribution of Assets to Private Individuals 07/25/2025
202530016 501.33-01 Trustees Serve Private Interest 07/25/2025
202530015 501.07-00 Social Clubs 07/25/2025
202530014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/25/2025
202530014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/25/2025
202530014 501.35-00 "Exclusively" Test 07/25/2025
202530014 501.32-00 Income Inures v. does Not Inure to Private Individual 07/25/2025
202530013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/25/2025
202530013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/25/2025
202530013 501.33-00 Private v. Public Interest Served 07/25/2025
202530012 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 07/25/2025
202530011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/25/2025
202530010 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/25/2025
202530010 501.04-07 Homeowners Association 07/25/2025
202530009 2010.04-00 Portability Election under 2010(c)(5)(A) 07/25/2025