Program-Related Investments of Private Foundations
Tax Management Memorandum, Vol. 81, No. 16, p. 3, August 10, 1981
10 Pages Posted: 2 Mar 2010
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: 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
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