Home      Login


Private Letter Rulings  


Author:  Staff Editors.


Source: Volume 10, Number 04, May/June 2011 , pp.5-5(1)




Family Foundation Advisor

< previous article |next article > |return to table of contents

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: 

Affiliations:  .

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $10

< previous article |next article > |return to table of contents