# Examples of Program-Related Investments
> **IRS** · Final regulations. · Published 2016-04-25 · Effective 2016-04-25 · 81 FR 24014
## Document
- **Document number:** 2016-09396
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 24014
- **CFR reference:** 26 CFR 53
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/04/25/2016-09396/examples-of-program-related-investments)
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