Grants to Individuals

+
Department of the Treasury
Internal Revenue Service
Tax Exempt and Government Entities
{ 1{S P.O. Box 2508
Ci11d1umli, OH 4520 I
Number· 202133016
Release Date: 8/20/2021
LEGEND
8 = Related Organization
('=State
D = Nnmher of memher
E = Sd10larship Program Name
F = Scholarship Program Name
G = Name of Scholarship
H = Name of School
J = Name of Scholarship
K = Name of School
L = Name of Scholarship
M = Name of School
N = Name of Scholarship
0 = Name of School
P = Name of the School
(./ = Name of Scholarship
R - Name of Umvers1ty
S = Name of University
Dear institutions tlate· MAY 25, 2021
Taxpayer ID number:
Person to contact:
Name: lfl m1mher·
Telephone:
UIL: 4945.04-04
You asked for advance approval of your scholarship procedures under Internal Revenue Code (IRC) Section 4Q4Š(g)(1) Yon reqnestt'd approval ofyonr scholarship program to fund thf' education of certain qualifying students.
This approval is required because IRC Section 4945 provides for the imposition of taxes on each taxable expenditure of a private foundation. IRC Section 4945( d)(3) provides that the term "taxable expenditure" includes any amount paid or incurred by a private foundation as a grant to an individual for travel, study, or similar purposes by the individual, unless the grant satisfies the advance approval requirement ofIRC Section 4945(g).
Our determination
We approved your procedures for awarding scholarships. Based on the information you submitted, and
Letter 4792 (Rev. 4-2021)
Catalog Number 58263T