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Proposed regulations providing additional examples of private foundation program-related investments

  • Simpson Thacher & Bartlett LLP
  • -
  • USA
  • -
  • April 19 2012

On April 19, 2012, the Department of the Treasury (“Treasury”) issued proposed regulations that provide additional examples of program-related investments (“PRIs”

Final, proposed and temporary regulations regarding the requirements to qualify as a Type III supporting organization

  • Simpson Thacher & Bartlett LLP
  • -
  • USA
  • -
  • January 3 2013

Effective December 28, 2012, the Department of the Treasury ("Treasury") and the Internal Revenue Service (the "IRS") published (i) final regulations (the