IRS Logo
Print - Click this link to Print this page

Minimum Investment Return

The minimum investment return for any private foundation is 5 percent of the excess of the combined fair market value of all assets of the foundation, other than those used or held for use for exempt purposes, over the amount of indebtedness incurred to buy these assets.

Return to Life Cycle of a Private Foundation
Page Last Reviewed or Updated: 25-Aug-2016