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National Not-for-Profit Industry Conference 2013


Program Related Investments


Jun 19, 2013 4:45pm ‐ Jun 19, 2013 5:45pm

Description

Program related investments (PRI) are an interesting tool for foundations to make use of charitable assets, while retaining the foundation’s capital over time. This session will review PRIs, how they are used, tax implications, and reporting issues. It will also walk through IRS examples issued in April 2012 as "relief from the jeopardizing investment" rules under Treas. Reg. 53-4944.

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