other · IRS · Rule · Published 2016-04-25 · Effective 2016-04-25 · 81 FR 24014
Document
Document number
2016-09396
Federal Register citation
81 FR 24014
CFR reference
26 CFR 53
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2016-04-25
Effective date
2016-04-25
Treasury docket
T.D. 9762
Abstract
This document contains final regulations that provide guidance to private foundations on program-related investments. The final regulations provide a series of examples illustrating investments that qualify as program-related investments. In addition to private foundations, these final regulations affect foundation managers who participate in the making of program-related investments.