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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