Detail Recycling Charitable Dollars: IRS Gives Green Light to More Program-Related Investments   Oleh:  Evans, Allison L. ; Petrovits, Christine M. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 216 no. 2 (Aug. 2013), page 50-54. Topik: Foundations; Tax Regulations; Transaction Costs; CPAs Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.34 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The IRS and Treasury Department have issued proposed regulations addressing program-related investments (PRI) by private foundations, the first new guidance on PRIs in 40 years. The proposed regulations are expected to reduce transaction costs and increase the use of PRIs; the proposed regulations state that taxpayers may rely on them before they are finalized. The proposed regulations contain nine additional examples of acceptable PRIs that are broad in charitable purpose, including to recipients in foreign countries, and contain a variety of financial structures such as equity investments and credit enhancements. Generating a high rate of return does not automatically disqualify an investment from being classified as a PRI. CPAs advising private foundations, public charities, and socially conscious businesses will want to familiarize themselves with new types of PRIs as well as the limitations of this new guidance. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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