Contact Paul +

Time limit is exhausted. Please reload CAPTCHA.

Program-related investments (PRIs)

Final regs allow wider range of foundation program-related investments

Final regs allow wider range of foundation program-related investments

T.D. 9762, 04/21/2016; Reg. § 53.4944-3 IRS has issued final regs that provide guidance to private foundations on program-related investments (PRIs) — i.e., certain types of investments made by private foundations for charitable purposes that are excepted from treatment as “jeopardizing investments” subject to excise tax under Code Sec. 4944. The final regs, which largely […]

Read the full article →

Application of jeopardizing investment excise tax to non-program-related investments

Application of jeopardizing investment excise tax to non-program-related investments

Notice 2015-62, 2015-39 IRB In a Notice, IRS has provided guidance on the application of the excise tax under Code Sec. 4944 to investments that are made by private foundations for charitable purposes described in Code Sec. 170(c)(2)(B), but do not meet the other requirements to qualify as program-related investments (PRIs) excepted from treatment as […]

Read the full article →
Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

Read More

Connect With Paul on Social Media

Practice Areas & Information

Certifications &
Associations
Member CA Bar Member Orange County Bar US Tax Court Attorney