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Abstract: 

The beginning of the 2017–2018 academic year provides a timely opportunity to examine the IRS private letter rulings dealing with foundation scholarship and grant programs that have been released over the past 12 months. These letter rulings reflect the variety of programs that private foundations can use to advance their exempt purposes and may inspire other foundations to develop creative programs of their own. Part I of this two-part series examines tuition grant programs. Grant types ruled on here include scholarships for students pursuing a particular field of study, scholarship programs with a military or first-responder component, scholarships for college and post- college tuition for students at select schools, scholarships for college and post- college tuition for a broad range of students, and scholarships for pre-college students.

Keywords: Private Letter Rulings on tuition grant programs and scholarships

Affiliations:  1: Strasburger & Price, LLP.