Grants include the following types of expenditures: Scholarships, fellowships, internships, prizes, and awards Loans for charitable purposes Program related investments Payments to exempt organizations to further the organizations' exempt purposes Grants do not ordinarily include the following types of expenditures: Salaries or compensation to employees Payments to persons for personal services in helping a foundation plan, evaluate, or develop projects or areas of program activity by consulting, advising, or participating on conferences organized by the foundation.
