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TREAS/IRS RIN: 1545-BK76 Publication ID: Fall 2013 
Title: Examples of Program-Related Investments 
Abstract: The final regulations provide guidance for private foundations regarding program-related investments (PRIs) under section 4944 of the Internal Revenue Code. The proposed regulations add several new examples to section 53.4944-3(b) illustrating certain investments that qualify as PRIs. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 53 
Legal Authority: 26 USC 4944; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/19/2012  77 FR 23429 
NPRM Comment Period End  07/18/2012   
Final Action  12/00/2013   
Additional Information: REG-144267-11 Drafting attorney: Robin J. Ehrenberg (202) 622-6070 Reviewing attorney: Casey Lothamer (202) 622-6070 Treasury attorney: Ruth Madrical (202) 622-0224 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Robin J. Ehrenberg
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-1124
Fax:202 622-3912
Email: robin.j.ehrenberg@irscounsel.treas.gov

 
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