{"title":"美国国税局就与流行病有关的援助赠款发布指导意见","authors":"","doi":"10.1002/npc.30935","DOIUrl":null,"url":null,"abstract":"<div>\n <p>The IRS announced, on March 30, that emergency financial aid grants made by higher education institutions, federal or state agencies, or other scholarship-granting organizations to students because of an event related to the COVID-19 pandemic are not included in the students' gross income (IR-2021-70).</p>\n </div>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 12","pages":"7"},"PeriodicalIF":0.0000,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/npc.30935","citationCount":"0","resultStr":"{\"title\":\"IRS Issues Guidance as to Pandemic-Related Aid Grants\",\"authors\":\"\",\"doi\":\"10.1002/npc.30935\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div>\\n <p>The IRS announced, on March 30, that emergency financial aid grants made by higher education institutions, federal or state agencies, or other scholarship-granting organizations to students because of an event related to the COVID-19 pandemic are not included in the students' gross income (IR-2021-70).</p>\\n </div>\",\"PeriodicalId\":100204,\"journal\":{\"name\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"volume\":\"38 12\",\"pages\":\"7\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-11-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://onlinelibrary.wiley.com/doi/epdf/10.1002/npc.30935\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/npc.30935\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30935","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
IRS Issues Guidance as to Pandemic-Related Aid Grants
The IRS announced, on March 30, that emergency financial aid grants made by higher education institutions, federal or state agencies, or other scholarship-granting organizations to students because of an event related to the COVID-19 pandemic are not included in the students' gross income (IR-2021-70).