Grants to Individuals

Internal Revenue Service
P.O. Box 2508
Cincinnati, OH 45201
Date: October 6, 2020
Number: 202053016
Release Date: 12/31/2020
LEGEND
C= Name
D= City
E= City
F= City z dollars= Amount
Dear
Department of the Treasury
Employer Identification Number:
Contact person - ID number:
Contact telephone number:
UIL: 4945.04-04
You asked for advance approval of your educational grant procedures under Internal
Revenue Code Section 4945(g)(3). This approval is required because you are a private foundation that is exempt from federal income tax.
Our determination
We approved your procedures for awarding educational grants. Based on the information you submitted, and assuming you will conduct your program as proposed, we determined that your procedures for awarding educational grants meet the requirements of Code Section 4945(g)(3). As a result, expenditures you make under these procedures won't be taxable.
Description of your request
Your letter indicates that you will operate an educational grant program called C.
The purpose of C is to fund research and solutions connected to benefit the residents of D, E, or F. Specifically under C, you plan to award a weekly award up to z dollars to the recipients. Your recipients will also have access to on-call support from you and opportunities to connect with other recipients.
Each week, you will notify potential applicants that applications may be submitted. These notifications will take a variety of forms, including public announcements on your webpages, social media pages, direct emails, and announcements from partner organizations in the community. All materials will also indicate a deadline for application submissions.