April 2022
Intermediate to advanced
112 pages
2h 21m
English
Note: 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, Bruce R. Hopkins' Nonprofit Counsel, as indicated.
| PLR/TAM | Book Section(s) | Newsletter Issue |
|---|---|---|
| 8536061 | 10.10 | Dec. 1985 |
| 9110016 | 15.4 | May 1991 |
| 9252023 | 5.17, 10.3(d), 10.3(e) | Apr. 1993 |
| 9506015 | 10.3(a) | Mar. 1995 |
| 9703028 | 18.1 | Apr. 1997 |
| 9733015 | 8.7(a) | Oct. 1997 |
| 9818009 | 7.9(c) | July 1998 |
| 9818042 | 6.2(h) | July 1998 |
| 9828001 | 4.10 | Nov. 1998 |
| 199929050 | 8.7(a) | Oct. 1999 |
| 200012061 | 2.1(c) | June 2000 |
| 200020060 | 15.6(b), 15.6(c) | Aug. 2000 |
| 200112022 | 3.5(b) | May 2001 |
| 200119005 | 3.4(b), 5.20(a) | July 2001 |
| 200230005 | 7.24(d), 8.1, 19.3(a) | Oct. 2002 |
| 200251010 | 10.4(i) | Feb. 2003 |
| 200306002 | 6.3(d) | June 2003 |
| 200307084 | 2.1(a), 2.1(l) | Apr. 2003 |
| 200329031 | 11.2(e) | Sept. 2003 |
| 200341002 | 8.2 | Dec. 2003 |
| 200414011 | 10.3(i) | June 2004 |
| 200418002 | 6.3(d) | July 2004 |
| 200445023 | 6.2(k) | Jan. 2005 |
| 200530007 | 4.11 | Dec. 2005 |
| 200534022 | 2.1(m) | Nov. 2005 |
| 200610017 | 9.2 | May 2006 |
| 200702031 | 3.5(b) | Mar. 2007 |
| 200703037 | 10.11 | Mar. 2007 |
| 200931059 | 16.5 | Oct. 2009 |
| 200945022 | 2.1(j) | Jan. 2010 |
| 201004022 | 6.5(b) | Apr. 2010 |
| 201032002 | 6.2(n) | Nov. 2010 |
| 201040021 | 10.0, 10.17 | Dec. 2010 |
| 201117005 | 10.9 | July 2011 |
| 201126007 | 10.9 | Sept. 2011 |
| 201216045 | 14.4 | June 2012 |
| 201405018 | 7.6(b) ... |
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