News & Analysis as of

Internal Revenue Service Program Related Investments (PRIs)

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Morrison & Foerster LLP

IRS Rules That Impact Investment Fund Is Not Charitable Activity

Over the last decade, impact investing has become a significant focus of many nonprofits, just as it has captured the attention of investors who care about social benefit or environmental results as much as financial results....more

Foley & Lardner LLP

Mission-Related Investments Validated by IRS Notice 2015-62

Foley & Lardner LLP on

Foundations, like many investors, are considering how to use their assets to both provide investment return and to promote their social and charitable causes (a strategy sometimes referred to as “social impact investing”). ...more

Womble Bond Dickinson

Impact Investing: A Growing Trend For Foundations On Both Sides Of The Pond

Womble Bond Dickinson on

The last few years have seen an increasing number of foundations engage in a wide spectrum of impact investing i.e. investing to generate a social return and further their mission or a social purpose, rather than investing to...more

Nutter McClennen & Fish LLP

Final Regulations on PRIs Make for Inspirational Reading for Family Foundations

It is not often that you can find inspiration within the Treasury regulations. But if you are a family foundation looking for innovative ways of pursuing your charitable mission, you will come away from reading the nineteen...more

Proskauer Rose LLP

Wealth Management Update - June 2016

Proskauer Rose LLP on

June Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts The June § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more

Blank Rome LLP

Treasury Department Issues New PRI Regulations

Blank Rome LLP on

Foundations must understand the final Program Related Investment regulations and ensure that their planned and ongoing investments comply with the most recent IRS guidance to ensure their investments do not jeopardize their...more

Seyfarth Shaw LLP

Program Related Investments: Final Regulations

Seyfarth Shaw LLP on

Final Regulations Highlight the Broad Range of Available PRI Purposes, Recipients and Financial Structures - Final program related investment (PRI) regulations released and effective on April 25, 2016 illustrate the...more

Patterson Belknap Webb & Tyler LLP

Breaking News: PRI Examples Are Finalized, with Improvements

Yesterday, Treasury and the Internal Revenue Service (IRS) finalized the regulations describing nine new program-related investment (PRI) examples that were first proposed on April 19, 2012. The final regulations incorporate...more

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