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TREAS/IRS RIN: 1545-BK76 Publication ID: Spring 2016 
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 would 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: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 53   
Legal Authority: 26 U.S.C. 4944    26 U.S.C. 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  04/25/2016  81 FR 24014   
Final Action Effective  04/25/2016 
Additional Information: 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
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:202 317-4547
Fax:855 604-6085
Email: robin.j.ehrenberg@irscounsel.treas.gov