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2022 AICPA & CIMA Private Foundation Summit

PFS2205 - Impact Investing: Part II - Legal, Tax and Accounting Considerations

Dec 12, 2022 3:30pm ‐ Dec 12, 2022 4:20pm


During this session we will dive further into the reporting requirements for the program-related investments discussed in the case study from both the financial statement and tax perspective. We will discuss additional legal considerations based on the nature of the program-related investment. We will also highlight other possible structures for program-related investments and the reporting implications for those structures.

Learning Objectives:
  • Identify the reporting mechanics for both U.S. GAAP financial statements and IRS requirements with respect to program-related investments.
  • Discuss best practices with respect to anticipating questions that your auditors or tax preparers may have with respect to program-related investments.
  • Discuss legal considerations related to different types of structures and what type of due diligence is necessary to ensure a smooth transaction.


Category: General Session (Online)

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