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The following examples are taken from Internal Revenue Code § 53.4944-3 Exception for program-related investments. They illustrate permissible and impermissible types of program-related investments.
Example 1.
X is a small business enterprise located in a deteriorated urban…
During the height of the COVID-19 pandemic, we all experienced social isolation. Although a necessary response to an unprecedented public health threat, it caused real harm to our mental and physical well-being.
Studies show that social isolation and loneliness increase a person’s risk for…
Join us for the Council on Foundations’ 2022 Public Policy Summit – where we will come together as a virtual community to explore philanthropy’s role as a bridge-builder. Gain an insider’s view of how the midterm elections reshape the political landscape for philanthropy and learn how foundations…
Sponsor Opportunities
To learn more about how to become a 2022 Public Policy Summit sponsor, contact Tara Cox, Development Director, at 202-991-5394 or tara.cox@cof.org.
Download sponsor guide
Community foundations have one thing in common: When it comes to administrative fee structures, no two are alike. While there's no one right answer, it's important to review and compare your foundation’s fee structure to other foundations of comparable size. Many community foundations are doing…
Partners in Philanthropy: Engaging with Donors
Join this interactive and informal virtual-meet up for all community foundation staff who are philanthropic advisors or involved in donor stewardship. This peer-led conversation will be a time to connect with peers across the nation and share…
This template community foundation board resolution authorizes the foundation to make a loan as a program-related investment (PRI). These types of activities are generally permitted by state and federal law when they serve to advance the charitable purposes of the foundation.
The term "program-…
A guide to legal basics for foundation leaders covering: tax on investment income, self-dealing, payout requirements, excess business holdings, jeopardy investment rules, taxable expenditures, intermediate sanctions, reasonable compensation, and grants to non-charities.
Download a copy of the slides from this webinar.
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Community foundations are key partners in the Council's work to foster a more trusted charitable sector. Take advantage of new offerings…