Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel
The following IRS private letter rulings and technical advice memoranda referenced in the text (or occasionally in the table of private determinations correlated to footnotes), are discussed in greater detail in one or more issues of Bruce R. Hopkins' Nonprofit Counsel, a monthly newsletter, as indicated.
Private Determination | Book Section(s) | Newsletter Issue(s) |
8202082 | 5.7 | June 1985 |
8503098 | 5.7 | June 1985 |
8651087 | 5.4(d), 5.5 | Feb. 1997 |
8906062 | 6.5(c) | June 1989 |
9021066 | 5.8(f) | Sept. 1990 |
9335001 | 5.0 | Oct. 1993 |
9343033 | 5.5 | Nov. 1995 |
9424004 | 7.4 | Aug. 1994 |
9426044 | 6.2(b) | Aug. 1994 |
9434041 | 15.7(a) | Oct. 1994 |
9438013 | 15.7(a) | Nov. 1994 |
9451067 | 8.1(a) | Mar. 1995 |
9516047 | 1.8, 5.8(d), 9.3(e) | July 1999, Oct. 1999 |
9530032 | 5.5, 5.15(b), 5.15(d) | Nov. 1995 |
9533041 | 5.5 | Nov. 1995 |
9535043 | 5.6(e) | Nov. 1995 |
9540042 | 5.8(b) | May 1996 |
9601048 | 5.15(a) | Apr. 1997 Mar. 1996 |
9608039 | 15.4(b), 15.5(a) | Apr. 1996 |
9610032 | 5.7(b), 5.8(b) | May 1996, Apr. 1997 |
9614002 | 8.1(b) | June 1996 |
9627001 | 5.7 | Sept. 1996 |
9640021 | 9.2(c) | Dec. 1996, Jan. 1997 |
9645004 | 11.1(b) | Jan. 1997 |
9646002 | 5.3(d), 5.13(f) | Feb. 1997 |
9702004 | 11.1(b) | Mar. 1997 |
9702040 | 6.5(c) | Apr. 1997 |
9703020 | 5.8(b) | Apr. 1997 |
9703031 | 5.5 | Apr. 1997 |
9726006 | 5.7(c) | Nov. 1997 |
9730002 | 15.7(g) | Dec. 1997 |
9751034 | 5.3(c), 5.3(d) | Feb. 1998 |
9804040 | 4.8 | Mar. 1998 |
9805021 | 5.4(d) | Apr. 1998 |
9807030 | 6.5(a), 16.3 |
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