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New Examples of Program-Related Investments

The new examples describe additional charitable purposes and PRI terms and structures. On April 21, the Internal Revenue Service and Treasury Department issued final regulations regarding program-related investments...more

IRS Publishes Final Regulations for Equivalency Determinations

Take note of these practical concerns for private foundations making grants to foreign organizations. On September 25, the Internal Revenue Service (IRS) published final regulations for private foundations making good...more

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