IRS Logo
Print - Click this link to Print this page

Certain private foundation grants to public charities not treated as grants to individuals

A grant by a private foundation to a public charity, other than an organization organized and operated exclusively for testing for public safety, that the grantee organization uses to make payments to an individual as a qualified grant, will not be treated as a grant by the private foundation to the individual grantee if the grant is made for a project to be undertaken and controlled by the public charity. The public charity must also control the selection of the grantee, although the selection need not be completely independent of the private foundation.

Additional information:


Return to Life Cycle of a Private Foundation
Page Last Reviewed or Updated: 30-Apr-2013