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Grant defined

Grants include the following types of expenditures:

  • Scholarships, fellowships, internships, prizes, and awards
  • Loans for charitable purposes
  • Payments to exempt organizations to further the organizations' exempt purposes

Grants do not ordinarily include the following types of expenditures:

  • Salaries or compensation to employees
  • Payments to persons for personal services in helping a foundation plan, evaluate, or develop projects or areas of program activity by consulting, advising, or participating on conferences organized by the foundation.


Page Last Reviewed or Updated: 24-Jun-2016