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Educational loans under employer-related private foundation loan programs

Educational loans made by a private foundation under an employer-related loan program are not taxable expenditures if the loan program--

  1. Meets the applicable requirements for grants to individuals, and
  2. Satisfies seven conditions and either a percentage test or a facts and circumstances test.

Return to Life Cycle of a Private Foundation


Page Last Reviewed or Updated: 26-Mar-2016