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 | Apr. 1998 |
| 9815056 | 10.4(c) | July 1998 |
| 9818009 | 10.3(c) | July 1998 |
| 9819045 | 5.8(d) | July 1998 |
| 9825004 | 1.10, 9.3(e) | Oct. 1998 |
| 9838028 | 10.3(f) | Dec. 1998 |
| 9839028 | 5.11 | Dec. 1998 |
| 9839029 | 5.11 | Dec. 1998 |
| 9839036 | 6.5(f) | Dec. 1998 |
| 199910066 | 8.3 | May 1999 |
| 199911054 | 5.3(c), 13.4 | May 1999 |
| 199914040 | 1.8, 5.8(d) | July 1999 |
| 199939046 | 6.5(b), 9.3(e), 7.1(c) | Oct. 1999 Dec. 1999 |
| 199939049 | 5.8(d) | Dec. 1999 |
| 199943044 | 3.1(b), 8.3 | Feb. 2000 |
| 199943047 | 4.9 | Feb. 2000 |
| 199943058 | 3.1(b), 8.3 | Feb. 2000 |
| 199947035 | 6.5(b) | Mar. 2000 |
| 199950039 | 5.4(c), 5.8(d) | Mar. 2000 |
| 200014040 | 5.7(c), 7.3 5.4(c), 5.4(e), 5.9(b) | July 2000 |
| 200020060 | 5.4(b) | Aug. 2000 |
| 200037053 | 16.7 | Dec. 2000 |
| 200050047 | 5.5(e) | Feb. 2001 |
| 200112022 | 14.4(b) | May 2001 |
| 200114040 | 5.1, 5.2 | June 2001 |
| 200117042 | 5.11, 5.12(a) | July 2001 |
| 200119061 | 11.1(e) | Aug. 2001 |
| 200128059 | 11.1(d) | Sept. 2001 |
| 200129041 | 5.7(c), 5.8(d) | Sept. 2001 |
| 200132037 | 5.12(a) | Oct. 2001 |
| 200135047 | 5.5, 5.6(a) | Nov. 2001 |
| 200136029 | 6.2(c), 6.5(c) | Nov. 2001 |
| 200309027 | 5.8(d) | May 2003 |
| 200311033 | 3.2 | May 2003 |
| 200315031 | 5.6(a) | June 2003 |
| 200326039 | 5.6(a) | Oct. 2003 |
| 200326040 | 5.6(a) | Oct. 2003 |
| 200327060 | 9.3(b) | Oct. 2003 |
| 200329049 | 6.2(f) | Sept. 2003 |
| 200332018 | 5.2 | Oct. 2003 |
| 200332019 | 5.2 | Oct. 2003 |
| 200332020 | 7.2(d) | Oct. 2003 |
| 200333030 | 5.2 | Oct. 2003 |
| 200335037 | 5.8(c) | Nov. 2003 |
| 200343026 | 5.6(a) | Dec. 2003 |
| 200343027 | 7.3, 8.3 | Dec. 2003 |
| 200347014 | 8.3 | Feb. 2004 |
| 200347023 | 11.4 | Jan. 2004 |
| 200350022 | 5.4 | Feb. 2004 |
| 200352021 | 5.6(a) | Mar. 2004 |
| 200408033 | 9.3(c) | Apr. 2004 |
| 200414050 | 6.2(c) | June 2004 |
| 200420029 | 5.4(e) | July 2004 |
| 200421010 | 5.9(b), 13.5 | July 2004 |
| 200425051 | 5.8(d) | Aug. 2004 |
| 200431018 | 3.1(a), 6.5(d) | Oct. 2004 |
| 200432026 | 11.4(b) | Oct. 2004 |
| 200433028 | 8.2 | Oct. 2004 |
| 200433031 | 13.3 | Oct. 2004 |
| 200434026 | 6.5(e) | Nov. 2004 |
| 200437036 | 15.5(c) | Nov. 2004 |
| 200438042 | 7.2(d) | Dec. 2004 |
| 200438043 | 7.2(d) | Dec. 2004 |
| 200443045 | 5.5(b), 5.8(d), 5.11 | July 2017 |
| 200445023 | 16.3 | Jan. 2005 |
| 200445024 | 16.3 | Jan. 2005 |
| 200452037 | 9.9(b) | Mar. 2005 |
| 200501021 | 5.6(a), 5.6(g) | Mar. 2005 |
| 200501022 | 5.6(a), 5.6(g) | Mar. 2005 |
| 200513030 | 11.3(b)(ii) | June 2005 |
| 200515021 | 15.4(b) | July 2005 |
| 200532058 | 7.1(a) | Dec. 2005 |
| 200536027 | 5.9(b), 5.12(a) | Dec. 2005 |
| 200542037 | 4.8 | Feb. 2006, Mar. 2006 |
| 200604034 | 4.8, 5.8(c) | Mar. 2006 |
| 200605014 | 4.8, 5.8(d) | Apr. 2006 |
| 200607027 | 13.5 | Apr. 2006 |
| 200610020 | 8.3 | May 2006 |
| 200614030 | 15.7(b) | July 2006 |
| 200620039 | 5.8(c) | Aug. 2006 |
| 200625035 | 11.2(d) | Sept. 2006 |
| 200649030 | 5.7(a) | Apr. 2007 |
| 200702031 | 6.3(d), 14.4(b) | Mar. 2007 |
| 200709065 | 7.3 | June 2007, Apr. 2010 |
| 200750020 | 4.5, 5.11 | Feb. 2008 |
| 200825050 | 7.3 | Aug. 2008 |
| 200830028 | 17.9(g) | Oct. 2008 |
| 200832027 | 11.3(d) | Mar. 2009 |
| 200845053 | 17.9(g) | Feb. 2009 |
| 200903081 | 15.7(b) | Mar. 2009 |
| 200926033 | 9.3(b) | Sept. 2009 |
| 200947065 | Passim | Jan. 2010 |
| 200951038 | 7.2(c) | Apr. 2010 |
| 201005054 | 6.5(d) | Apr. 2010 |
| 201006032 | 7.3 | Apr. 2010 |
| 201012050 | 5.4 | June 2010 |
| 201013065 | 13.5(d) | June 2010 |
| 201013072 | 7.1(d) | June 2010 |
| 201019034 | 15.7 | Sept. 2010 |
| 201021069 | 6.1, 10.1 | Sept. 2010 |
| 201022030 | 5.1, 5.5, 9.3(d) | Sept. 2010 |
| 201029032 | 5.1, 15.7 | Sept. 2010 |
| 201029039 | 5.8(d) | Sept. 2010 |
| 201029040 | 6.2(c), 6.5(a) | Sept. 2010 |
| 201120035 | 15.7(m) | July 2011 |
| 201124024 | 15.7(c) | Aug. 2011 |
| 201127011 | 7.1(b) | Sept. 2011 |
| 201129049 | 5.12(a) | Sept. 2011 |
| 201129050 | 6.7(d) | Sept. 2011, Mar. 2014 |
| 201130006 | 13.5 | Oct. 2011 |
| 201130008 | 4.9 | Oct. 2011 |
| 201134023 | 6.5(d) | Nov. 2011 |
| 201142026 | 11.2(a) | Dec. 2011 |
| 201143022 | 9.6(a) | Jan. 2012 |
| 201145027 | 8.3 | Jan. 2012 |
| 201146019 | 6.5(d) | Jan. 2012 |
| 201149044 | 15.7 | Feb. 2012 |
| 201152021 | 6.5(e) | Mar. 2012 |
| 201220037 | 7.2(c) | Aug. 2012 |
| 201221024 | 9.3(c) | July 2012 |
| 201221031 | 5.6(a) | Aug. 2012 |
| 201222040 | 15.7 | Sept. 2012 |
| 201231016 | 3.2 | Oct. 2012 |
| 201243015 | 13.5 | Jan. 2013 |
| 201244020 | 13.5 | Jan. 2013 |
| 201301015 | 5.8(c) | Mar. 2013 |
| 201303021 | 7.2 | Apr. 2013 |
| 201307008 | 15.4(d) | Apr. 2013 |
| 201311034 | 4.2 | May 2013 |
| 201315031 | 6.2 | June 2013 |
| 201316021 | 5.4 | June 2013 |
| 201321025 | 13.5 | Aug. 2013 |
| 201323029 | 6.2 | Aug. 2013 |
| 201333020 | 7.1 | Oct. 2013 |
| 201338043 | 7.2 | Nov. 2013 |
| 201338059 | 15.9 | Dec. 2013 |
| 201342011 | 15.5(c) | Jan. 2014 |
| 201346011 | 5.4, 5.5, 5.6 | Feb. 2014 |
| 201351027 | 9.10(c) | Mar. 2014 |
| 201414031 | 7.2(a), 7.2(d) | June 2014 |
| 201415010 | 3.1 | June 2014 |
| 201421022 | 18.9(g) | July 2014 |
| 201421023 | 5.0, 5.8(d) | July 2014 |
| 201432025 | 5.8(g) | Oct. 2014 |
| 201430017 | 7.1(a) | Oct. 2014 |
| 201433021 | 4.4, 4.7 | Nov. 2014 |
| 201435016 | Chs. 5, 8, 9, 10, 13 | Nov. 2014 |
| 201435017 | 7.1(a) | Nov. 2014 |
| 201440020 | 18.9(g) | Dec. 2014 |
| 201441018 | 4.0 | Dec. 2014 |
| 201441021 | 7.6 | Dec. 2014 |
| 201442061 | 8.3 | Dec. 2014 |
| 201445017 | 5.12(a) | Jan. 2015 |
| 201446024 | 5.12(a) | Jan. 2015 |
| 201447043 | 4.0 | Jan. 2015 |
| 201448032 | 7.6 | Feb. 2015 |
| 201507024 | 15.5(c) | Apr. 2015 |
| 201510050 | 4.4 | May 2015 |
| 201512004 | 15.5(c) | June 2015 |
| 201516069 | 15.5(c) | June 2015 |
| 201534018 | 6.5(c) | Nov. 2015 |
| 201603032 | 7.3 | Mar. 2016 |
| 201610022 | 9.3(g) | May 2016 |
| 201620016 | 15.5(c) | Aug. 2016 |
| 201621015 | 15.5(c) | Aug. 2016 |
| 201624001 | 5.3(b) | Aug. 2016 |
| 201624013 | 5.3(b) | Aug. 2016 |
| 201626004 | 11.2 | Sept. 2016 |
| 201627005 | 6.5(e) | Sept. 2016 |
| 201628022 | 15.5(c) | Sept. 2016 |
| 201630009 | 5.3(a), 5.8(a), 8.2(b), | |
| 11.2(b), 11.3(a) | Sept. 2016 | |
| 201640022 | 5.1 | Dec. 2016 |
| 201642001 | 5.11 | Dec. 2016 |
| 201645011 | 7.4 | Jan. 2017 |
| 201652004 | 9.4A | Mar. 2017 |
| 201701002 | 11.3(e) | Mar. 2017 |
| 201703003 | 1.10, 5.3(a), 5.11 | Apr. 2017 |
| 201710005 | 7.3 | May 2017 |
| 201711014 | 15.5(c) | May 2017 |
| 201714031 | ____ | June 2017 |
| 201718002 | 5.4, 5.8(d), 17.5(e) | July 2017 |
| 201719004 | 5.11, 6.5(a) | July 2017 |
| 201723005 | 5.11 | Aug. 2017 |
| 201723006 | 5.11, 7.1(b) | Aug. 2017 |
| 201724001 | 9.4A | Aug. 2017 |
| 201727009 | 6.5(e) | Sept. 2017 |
| 201727010 | 6.5(e) | Sept. 2017 |
| 201728024 | 6.5(e) | Sept. 2017 |
| 201730012 | 4.4 | Oct. 2017 |
| 201731019 | 5.1 | Oct. 2017 |
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