Program-Related Investments of Private Foundations

Tax Management Memorandum, Vol. 81, No. 16, p. 3, August 10, 1981

10 Pages Posted: 2 Mar 2010

See all articles by Carter G. Bishop

Carter G. Bishop

Suffolk University Law School

Ellen Higgins

affiliation not provided to SSRN

Date Written: March 2, 2010

Abstract

This Article considers the important topic of program related investments (PRI) of tax-exempt private foundations. Once PRI status is achieved, various other collateral benefits accrue to the private foundation to satisfy the other excise taxes imposed on the foundation. This article analyzes how to achieve PRI status and its collateral excise tax advantages.

Suggested Citation

Bishop, Carter G. and Higgins, Ellen, Program-Related Investments of Private Foundations (March 2, 2010). Tax Management Memorandum, Vol. 81, No. 16, p. 3, August 10, 1981, Available at SSRN: https://ssrn.com/abstract=1563493

Carter G. Bishop (Contact Author)

Suffolk University Law School ( email )

120 Tremont Street
Boston, MA 02108-4977
United States
617-573-8534 (Phone)

Ellen Higgins

affiliation not provided to SSRN

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