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Grants Designated by Individuals for Use of Particular Organization(s)

A grant by a private foundation to another organization that makes payments to a qualified individual will not be treated as a grant by the private foundation to the individual if two conditions are met:

  • The foundation does not earmark the use of the grant for any named individual and
  • There is no agreement (oral or written) whereby the grantor organization has any part in selecting the individual grantee.

Return to Life Cycle of a Private Foundation
Page Last Reviewed or Updated: 16-Sep-2016