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Valuation of Assets - Private Foundation Minimum Investment Return: General Rules for Valuing Securities and Additional Information

When figuring the minimum investment return, a foundation may use any reasonable method to determine the fair market value on a monthly basis of securities including, but not limited to, common and preferred stock, bonds, and mutual fund shares, for which market quotations are readily available as long as that method is consistently used. Market quotations are considered readily available if a security is:

  1. Listed on the New York or American stock exchanges or any city or regional exchange for which quotations appear on a daily basis, including foreign securities listed on a recognized foreign, national or regional exchange,
  2. Regularly traded in the national or regional over-the-counter market for which published quotations are available or
  3. Locally traded, for which quotations can readily be obtained from established brokerage firms.

For securities held in trust for, or on behalf of, a foundation by a bank or other financial institution that values those securities periodically using a computer, a foundation may determine the correct value of the securities by use of this computer pricing system if the system is acceptable to the IRS for federal estate tax purposes.

Valuing Private Foundation Assets - Additional Information:

Return to Life Cycle of a Private Foundation