1545-BK76 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Examples of Program-Related Investments

The final regulations provide guidance for private foundations regarding program-related investments (PRIs) under section 4944 of the Internal Revenue Code. The proposed regulations would add several new examples to section 53.4944-3(b) illustrating certain investments that qualify as PRIs.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 53 26 USC 4944 26 USC 7805 No NPRM 04/19/2012 77 FR 23429 NPRM Comment Period End 07/18/2012 Final Action 06/00/2015 REG-144267-11 Drafting attorney: Robin J. Ehrenberg (202) 622-6070 Reviewing attorney: Casey Lothamer (202) 622-6070 Treasury attorney: Ruth Madrigal (202) 622-0224 CC:TEGE No None No No No Robin Ehrenberg J. Attorney 1545 Internal Revenue Service IRS 202 317-4547 855 604-6085 robin.j.ehrenberg@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224