A program-related investment is an arrangement by a foundation that meets the following qualifications:

  • Whose core purpose is to achieve one or more of a foundation's exempt purposes
  • That does not consider taking part in a political campaign on behalf of a candidate or influencing legislation a purpose;
  • Does not consider the appreciation of property or production of income as a significant objective

Here are some examples of program-related investments

Purchase of Common Stock in Subsidiary Corporation

X is a business enterprise that researches and develops new drugs. X's research demonstrates that a vaccine can be developed within ten years to prevent a disease that predominantly affects poor...more

Purchase of Common Stock in a Foreign Company

Q, a developing country, produces a substantial amount of recyclable solid waste materials that are currently disposed of in landfills and by incineration, contributing significantly to environmental...more

Acceptance of Common Stock from a Foreign Corp in Exchange for Loan

Q, a developing country, produces a substantial amount of recyclable solid waste materials that are currently disposed of in landfills and by incineration, contributing significantly to environmental...more

Loan to Ensure Continued Business Operations

X is a business enterprise located in V, a rural area in State Z. X employs a large number of poor individuals in V. A natural disaster occurs in V, causing significant damage to the area. The...more

Microloans to Individuals in Developing Countries

Y, a private foundation, makes loans bearing interest below the market rate for commercial loans of comparable risk to poor individuals who live in W, a developing country, to enable them to start...more

Loan to LLC to Facilitate Training of Farmers in Developing Countries

X is a limited liability company treated as a partnership for federal income tax purposes. X purchases coffee from poor farmers residing in a developing country, either directly or through...more

Loan to Arts Organization to Purchase Exhibition Space

X is a social welfare organization that is recognized as an organization described in section 501(c)(4). X was formed to develop and encourage interest in painting, sculpture, and other art forms by,...more

Deposit Agreement Allows Loan to Child Care Facility

X is a non-profit corporation that provides child care services in a low-income neighborhood, enabling many residents of the neighborhood to be gainfully employed. X meets the requirements of section...more

Guarantee and Reimbursement Agreement for Financing of Child Care Facility

X is a non-profit corporation that provides child care services in a low-income neighborhood, enabling many residents of the neighborhood to be gainfully employed. X meets the requirements of section...more





Social Entrepreneurship
Spotlight



Social Enterprise Helps Underserved Communities Have Clearer Visions


Social Enterprise Helps Underserved Communities Have Clearer Visions

Nonprofit VisionSpring is committed to delivering glasses to people in need of a clearer vision. Rather than simply giving out their glasses, VisionSpring trains individuals in developing nations to conduct outreach and vision screenings, educate their neighbors about the importance of eye care, and sell high-quality, affordable glasses to their communities.




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Edited by: Michael Saunders

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