Epstein File EFTA00598155: Tuition and Scholarship (DS9)

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Epstein File EFTA00598155: Tuition and Scholarship (DS9)

General DocumentDate unavailableEFTA005981551 keyword hits

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excerpts

This document is an excerpt from tax or regulatory guidance addressing scholarship funds and their treatment under tax law. It discusses whether scholarships constitute donor-advised funds, the role of donors on selection committees, and the types of expenses scholarships may cover including tuition, books, room and board. The content is generic regulatory guidance with no specific individuals or institutions identified.

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🔑 Evidence Keywords

tuition scholarship

📋 Key Excerpts4

PersonKeyword

Excerpt 1

These are scholarships that pay for **tuition**, books, room and board and so forth. Paragraph (2) sanctions grants that are prizes or awards.

Excerpt 2

Are **scholarship** funds donor-advised if a donor is a member of the selection committee? A.

Excerpt 3

A **scholarship** fund is not a donor-advised fund, even if a donor or fund advisor is a member of the selection committee, if it meets the following tests