Abstract

  


 



Program-Related Investments of Private Foundations


Carter G. Bishop


Suffolk University Law School

Ellen Higgins


affiliation not provided to SSRN
March 2, 2010

Tax Management Memorandum, Vol. 81, No. 16, p. 3, August 10, 1981

Abstract:     
This Article considers the important topic of program related investments (PRI) of tax-exempt private foundations. Once PRI status is achieved, various other collateral benefits accrue to the private foundation to satisfy the other excise taxes imposed on the foundation. This article analyzes how to achieve PRI status and its collateral excise tax advantages.

Number of Pages in PDF File: 10

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Date posted: March 2, 2010  

Suggested Citation

Bishop, Carter G. and Higgins, Ellen, Program-Related Investments of Private Foundations (March 2, 2010). Tax Management Memorandum, Vol. 81, No. 16, p. 3, August 10, 1981. Available at SSRN: http://ssrn.com/abstract=1563493

Contact Information

Carter G. Bishop (Contact Author)
Suffolk University Law School ( email )
120 Tremont Street
Boston, MA 02108-4977
United States
617-573-8534 (Phone)

Ellen Higgins
affiliation not provided to SSRN
Feedback to SSRN (Beta)


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