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Valuation of Assets - Private Foundation Minimum Investment Return: Common Trust Funds

If a private foundation owns a participating interest in a common trust fund established and administered under a plan providing for the periodic valuation of participating interests during the fund's tax year and reporting these valuations to participants, the value of the foundation's interest in the common trust fund based on the average of the valuations reported to the foundation during its tax year will ordinarily be an acceptable method of valuation for purposes of the minimum investment return.

Page Last Reviewed or Updated: 30-Mar-2016