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 Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201149054 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/5490
201149053 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/5490
201149052 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/5490
201149051 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/5490
201149050 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/5490
201149049 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/5490
201149048 408.03-00 Rollover Contributions 12/09/5490
201149047 408.03-00 Rollover Contributions 12/09/5490
201149046 408.03-00 Rollover Contributions 12/09/5490
201149045 501.01-00 Instrumentalities of U.S. 12/09/5490
201149045 501.33-00 Private v. Public Interest Served 12/09/5490
201149045 501.35-00 "Exclusively" Test 12/09/5490
201149045 501.32-00 Income Inures v. does Not Inure to Private Individual 12/09/5490
201149044 501.32-00 Income Inures v. does Not Inure to Private Individual 12/09/5490
201149044 501.03-05 Corporations 12/09/5490
201149044 501.33-00 Private v. Public Interest Served 12/09/5490
201149044 509.02-02 Supporting Organizations 12/09/5490
201149043 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/09/5490
201149042 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149042 509.00-00 Private Foundation Defined 12/09/5490
201149042 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149041 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149041 509.00-00 Private Foundation Defined 12/09/5490
201149041 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149040 509.00-00 Private Foundation Defined 12/09/5490
201149040 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149040 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149039 509.00-00 Private Foundation Defined 12/09/5490
201149039 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149039 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149038 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149038 509.00-00 Private Foundation Defined 12/09/5490
201149038 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149037 509.00-00 Private Foundation Defined 12/09/5490
201149037 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149037 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149036 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149036 509.00-00 Private Foundation Defined 12/09/5490
201149036 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/5490
201149034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/5490
201149033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/5490
201149032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/09/5490
201149032 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/09/5490
201149031 501.33-00 Private v. Public Interest Served 12/09/5490
201149031 501.36-01 Section 501(c)(3) Organizations 12/09/5490
201149031 504.50-00 Denial of Exemption 12/09/5490
201149031 501.03-30 Organizational and Operational Tests 12/09/5490
201218041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218041 501.03-05 Corporations 05/04/5479

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