IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201907016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/15/2019
201907015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/15/2019
201907014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/15/2019
201907012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907008 501.03-30 Organizational and Operational Tests 02/15/2019
201907008 501.33-00 Private v. Public Interest Served 02/15/2019
201907008 501.32-01 Distribution of Assets to Private Individuals 02/15/2019
201907008 501.32-00 Income Inures v. does Not Inure to Private Individual 02/15/2019
201907007 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/15/2019
201907007 501.06-01 Performance of Particular Services for Members 02/15/2019
201907006 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 02/15/2019
201907005 468A.05-07 Self Dealing 02/15/2019
201907005 468A.05-08 Disqualification of Fund 02/15/2019
201907004 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/15/2019
201907004 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 02/15/2019
201907004 4946.01-00 Disqualified Person 02/15/2019
201907004 4946.00-00 Definitions and Special Rules 02/15/2019
201907004 4941.04-00 Definition of Self-Dealing 02/15/2019
201907003 9100.00-00 Extension of Time for Making Certain Elections 02/15/2019
201907003 47.00-00 Rehabilitation Credit 02/15/2019
201907002 2056.07-00 Qualified Terminable Interest Property 02/15/2019
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