News & Analysis as of

Program Related Investments (PRIs)

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

Diving into Family Philanthropy (Segment III): Making your family foundation’s assets work as hard as its grants

Family foundations that distribute grants to worthy charitable organizations to accomplish their philanthropic goals are a familiar part of the charitable landscape. While grant making is an important part of the work of...more

Impact Investing and Private Foundations

by Bryan Cave on

Bryan Cave recently organized a half-day symposium examining the opportunities and legal considerations related to responsible and impact investing strategies. The Responsible and Impact Investing Symposium, held on November...more

Private Foundations: Taking Them Beyond Checkbook Philanthropy

by Lane Powell PC on

Today, we are seeing more sophisticated inquiries by founders of private foundations in line with the discussions surrounding social impact investing. For many years, high-net-worth individuals have used the same formula to...more

Wealth Management Update - June 2016

by 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

Treasury Department Issues New PRI Regulations

by 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

4 Takeaways from Council on Foundations 2016 Annual Conference

From April 9 to April 12, I had the good fortune to be part of the Council on Foundations 2016 Annual Conference. The Council welcomed nearly 1,400 leaders in the philanthropic sector to Washington, D.C., for plenary programs...more

New Examples of Program-Related Investments

by Morgan Lewis on

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

Program Related Investments: Final Regulations

by 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

Treasury Releases Final Program-Related Investment Regulations – Installment # 1

by Bryan Cave on

Treasury has released Final Regulations under Section 4944 of the Code providing additional guidance regarding program related investments (“PRIs”). Technically, a PRI is an investment by a private foundation (1) the primary...more

New Regulations Expand Opportunities for Program-Related Investments

by Ropes & Gray LLP on

In recently released final regulations, the IRS and the Department of the Treasury have provided additional examples of investments that qualify as program-related investments (“PRIs”) for private foundations. The final...more

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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