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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Number UILC Subject Release Date
202523030 4945.04-04 Grants to Individuals 06/06/2025
202523029 4945.04-04 Grants to Individuals 06/06/2025
202523028 4945.04-04 Grants to Individuals 06/06/2025
202523027 4945.04-04 Grants to Individuals 06/06/2025
202523026 4942.03-07 Set-Asides 06/06/2025
202523025 4945.04-04 Grants to Individuals 06/06/2025
202523024 0431.00-00 Minimum Funding Standards for Multiemployer Plans 06/06/2025
202523023 4945.04-04 Grants to Individuals 06/06/2025
202523022 6033.01-00 Exempt v. Non Exempt From Filing 06/06/2025
202523021 4945.04-04 Grants to Individuals 06/06/2025
202523020 4945.04-04 Grants to Individuals 06/06/2025
202523019 4942.03-07 Set-Asides 06/06/2025
202523018 4942.03-07 Set-Asides 06/06/2025
202523017 4945.04-04 Grants to Individuals 06/06/2025
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