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PLR Roundup: A Spotlight on Foundation Scholarships  


Author:  Katherine David.


Source: Volume 13, Number 06, September/October 2014 , pp.3-5(3)




Family Foundation Advisor

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Abstract: 

Reviews sixteen Private Letter Rulings that address newly created foundation scholarship programs. Rulings include available exceptions to excise tax under IRC §4945, and specific tuition and non-tuition grant programs.

Keywords: IRC §170(b)(1)(A)(ii); IRC §74(b); IRC §117(c)(1)

Affiliations:  1: Strasburger & Price, LLP.

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