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, are discussed in greater detail in one or more issues of the author's monthly newsletter, as indicated.

Private Determination Book Sections Newsletter Issue
8306006 9.5 Dec. 1993
8505044 29.3(a) May 1985
8512084 9.5 Dec. 1993
8606056 9.5, 29.2 Apr. 1986
8621059 30.1(b) Aug. 1986
8706012 29.1(a) Apr. 1987
9017003 28.2(a) July 1990
9029047 26.5(e)(ii) Sept. 1990
9042038 24.6(i) Jan. 1991
9130002 20.1, 20.5(c), 20.5(d), 30.2, 31.9(b) Nov. 1991
9242002 19.2(a), 28.2(d) Dec. 1992
9243008 9.5 Dec. 1992
9305026 29.3(a), 29.6(b) Apr. 1993, Apr. 1997
9316052 9.5, 20.4(i) Dec. 1993
9345004 24.5(e)(iii) June 1994
9416002 24.5(e)(iii) June 1994
9425032 17.5 Aug. 1994
9434041 7.6(b) Oct. 1994
9438029 29.8 Nov. 1994
9438030 30.2(b)(i), 31.1(b) Nov. 1994
9448036 20.9 Jan. 1995
9506046 31.3 Mar. 1995
9530024 7.7 Nov. 1995
9542002 11.4 Dec. 1995
9550001 14.1(d), 14.2(c)(i), 24.4(g), 24.5(e)(i), 24.5(k) Feb. 1996
9603019 24.12(g) Mar. 1996
9608003 24.5(k) Apr. 1996
9615030 6.3(b), 20.11(a) June 1996
9615045 24.6(h)(iii) July 1996
9619069 25.6(j) Aug. 1996
9635001 24.7(k) Nov. 1996
9635003 23.2(c), 23.3 Nov. 1996
9637050 29.1(b) Nov. 1996
9637051 29.6 Apr. 1997
9641011 24.5(k) Dec. 1996
9645004 24.2(f), 24.4(d), 24.7(b) Jan. 1997

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