Department of Treasury April 25, 2016 – Federal Register Recent Federal Regulation Documents

Examples of Program-Related Investments
Document Number: 2016-09396
Type: Rule
Date: 2016-04-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide guidance to private foundations on program-related investments. The final regulations provide a series of examples illustrating investments that qualify as program-related investments. In addition to private foundations, these final regulations affect foundation managers who participate in the making of program-related investments.