IRS Logo
Print - Click this link to Print this page

Grants to Organizations

A private foundation's grants to organizations are taxable expenditures, unless (1) the recipients are public charities, or (2) the foundation exercises expenditure responsibility with respect to the grant. Expenditure responsibility is not required, however, if the grantee organization meets the requirements for an exception under Influencing elections and carrying on voter registration drives

For this purpose, grants includes loans and program-related investments.


Return to Life Cycle of a Private Foundation

Page Last Reviewed or Updated: 14-Oct-2016