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 Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
202022007 501.03-05}Corporations 05/29/2020
201852022 4945.04-04 Grants to Individuals 02/01/2019
201852021 4945.04-04 Grants to Individuals 02/01/2019
201848022 9100.00-00 Extension of Time for Making Certain Elections 11/30/2018
201848021 4945.04-04 Grants to Individuals 11/30/2018
201848020 4945.04-04 Grants to Individuals 11/30/2018
201848019 4945.04-04 Grants to Individuals 11/30/2018
201848018 4942.03-07 Set-Asides 11/30/2018
201848017 501.07-00 Social Clubs 11/30/2018
201714031 501.32-00 04/07/2017
201714031 Income Inures v. does Not Inure to Private Individual 04/07/2017
201645016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201629009 501.07-03}Leases or Sales of Club Property 07/15/2016
201611020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/11/2016
201451045 501.33-00 Private v. Public Interest Served 12/19/2014
201451045 501.33-01 Trustees Serve Private Interest 12/19/2014
201451044 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/19/2014
201451044 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 12/19/2014
201451043 501.33-00 Private v. Public Interest Served 12/18/2014
201451043 501.33-01 Trustees Serve Private Interest 12/18/2014
201451036 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/19/2014
201451033 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 12/19/2014
201451033 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/19/2014
201451030 501.07-00 Social Clubs 12/19/2014
201447043 4943.03-00 Definition of Excess Business Holdings 11/21/2014
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