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
202242021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242019 501.07-00 Social Clubs 10/21/2022
202242018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242016 501.03-05 Corporations 10/21/2022
202242016 501.33-00 Private v. Public Interest Served 10/21/2022
202242016 501.35-00 "Exclusively" Test 10/21/2022
202242015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242015 501.03-30 Organizational and Operational Tests 10/21/2022
202242015 501.33-00 Private v. Public Interest Served 10/21/2022
202242014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242013 501.07-00 Social Clubs 10/21/2022
202242013 501.07-05 Business with Nonmembers 10/21/2022
202242012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242012 501.03-30 Organizational and Operational Tests 10/21/2022
202242011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242010 501.35-00 "Exclusively" Test 10/21/2022
202242010 501.36-00 Business Activities 10/21/2022
202242009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/21/2022
202242009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2022
202242009 501.03-30 Organizational and Operational Tests 10/21/2022

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