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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.

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Номер UILC Тема Дата публикации
202523016 4945.04-04 Grants to Individuals 06/06/2025
202523015 6033.01-00 Exempt v. Non Exempt From Filing 06/06/2025
202523014 4945.04-04 Grants to Individuals 06/06/2025
202523013 509.02-01 Publicly Supported Organizations 06/06/2025
202523012 4945.04-04 Grants to Individuals 06/06/2025
202523011 4945.04-04 Grants to Individuals 06/06/2025
202523010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/06/2025
202523010 501.33-00 Private v. Public Interest Served 06/06/2025
202523009 501.26-00 Religious and Apostolic Organizations 06/06/2025
202523008 501.03-30 Organizational and Operational Tests 06/06/2025
202523008 501.33-00 Private v. Public Interest Served 06/06/2025
202523008 501.35-00 "Exclusively" Test 06/06/2025
202523007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/06/2025
202523007 501.03-30 Organizational and Operational Tests 06/06/2025
202523007 501.33-00 Private v. Public Interest Served 06/06/2025
202523007 501.36-01 Section 501(c)(3) Organizations 06/06/2025
202523006 501.35-00 "Exclusively" Test 06/06/2025
202523006 501.36-00 Business Activities 06/06/2025
202523005 501.35-00 "Exclusively" Test 06/06/2025
202523005 501.36-01 Section 501(c)(3) Organizations 06/06/2025
202523004 501.03-05 Corporations 06/06/2025
202523004 501.33-00 Private v. Public Interest Served 06/06/2025
202523003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/06/2025
202523003 9100.00-00 Extension of Time for Making Certain Elections 06/06/2025
202523002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/06/2025