Can my business sponsor an employee's dependent through a formal scholarship program and write off the entire contribution as a business deduction?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Can my business sponsor an employee's dependent through a formal scholarship program and write off the entire contribution as a business deduction?
3 real searches · 1 real-search pass
IRS employer scholarship program children of employees business deduction section 162 scholarship employee dependentsGoogle ↗
OBSERVED
IRS Publication 970 scholarships employer children employees section 117 scholarship programGoogle ↗
OBSERVED
26 CFR 1.117-4 scholarship employer children employees selection criteriaGoogle ↗
OBSERVED
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 3 queries…
Searches and sources
ChatGPT3 real searches · gpt-6
IRS employer scholarship program children of employees business deduction section 162 scholarship employee dependents Google ↗
IRS Publication 970 scholarships employer children employees section 117 scholarship program Google ↗
26 CFR 1.117-4 scholarship employer children employees selection criteria Google ↗
- Company scholarship programs · irs.gov
- Establishing a Scholarship Fund for Corporate Employees · cof.org
- 26 CFR § 1.117-4 - Items not considered as scholarships or fellowship grants. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Publication 15-A (2026), Employer’s Supplemental Tax Guide · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS employer scholarship program children of employees business deduction section 162 scholarship employee dependents OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Publication 970 scholarships employer children employees section 117 scholarship program OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
26 CFR 1.117-4 scholarship employer children employees selection criteria OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |