Private Letter Rulings
Author: Staff Editors.
Source: Volume 10, Number 04, May/June 2011 , pp.5-5(1)
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Abstract:
In PLR 201106020, the IRS approved two scholarship grant programs under IRC § 4945(g), making awards under those programs not “taxable expenditures” under IRC §4945(d)(3). In PLR 201106018, the IRS approved under IRC §4945(g) a program awarding small grants for travel, study, or internship activities to college students already receiving a certain scholarship.Keywords:
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