Skip to main content
Beancount.io LogoBeancount.io

#private-foundations

Private Foundations

Governance, payout requirements, and tax rules for private charitable foundations, including program-related investments and excise tax compliance

One postView all tags
Program-Related Investments: How Private Foundations Recycle Charitable Capital
·mike

Program-Related Investments: How Private Foundations Recycle Charitable Capital

Program-related investments let a private foundation count loans, equity stakes, or guarantees toward its mandatory 5% annual payout, then reclaim the capital as it's repaid, but PRIs to non-charitable recipients trigger IRS expenditure-responsibility rules with a 20% excise tax and personal manager penalties for noncompliance.

charitable-giving
tax-compliance
compliance