Grants to Individuals

Internal Revenue Service
P.O. Box 2508
Cincinnati, OH 45201
Number: 202126026
Release Date: 7/2/2021
Date: April 5, 2021
LEGEND
B = Name
C = Name
D = Number
E = Name w dollars = Amount x 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 scholarship grant procedures under
Internal Revenue Code Section 4945(9). This approval is required because you are a private foundation that is exempt from federal income tax. You requested approval of your scholarship program to fund the education of certain qualifying students.
Our determination
We approved your procedures for awarding scholarships. Based on the information you submitted, and assuming you will conduct your program as proposed, we determined that your procedures for awarding scholarships meet the requirements of Code Section 4945(g)(1 ). As a result, expenditures you make under these procedures won't be taxable.
Also, awards made under these procedures are scholarship or fellowship grants and are not taxable to the recipients if they use them for qualified tuition and related expenses (subject to the limitations provided in Code Section 117(b)}.
Description of your request
Your letter indicates you will operate a scholarship program called the B. The purpose of
B is to award annual scholarships to qualifying high school seniors enrolled in C or a comparable high school program for future architects, as well as to undergraduate students across the United States that are pursuing a bachelor's degree in the fields of architecture, historic preservation, or urban design at accredited colleges and universities that qualify under !RC Sections 509(a)(1) and 170(b)(1 )(A)(ii).
Letter 4792 (10-2012)
Catalog Number 58263T