Prize Philanthropy

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Using prizes can encourage innovation that furthers your private foundation’s strategic goals and delivers significant social change.

Program-Related Investment Loan Guarantees

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PRI loan guarantees allow a foundation to extend its credit to a grantee without liquidating the foundation’s current holdings or disbursing cash. Learn more in this article.

Using Expenses Strategically

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Conferences, consultants, site visits, and other strategic expenses can help you get more impact for your gifts, and with a private foundation, you can pay for these expenses with tax-advantaged dollars. Learn more in this article.

The Advantage of Set Asides

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As the name implies, set-asides are funds “set aside” by a private foundation to be paid out in the future, yet they are treated as qualifying distributions toward the current year’s 5% minimum distribution requirement. This allows the foundation to “accumulate funds” over multiple years in order to fund a larger initiative at a later date.

Program-Related Equity Investments

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In addition to grants, program-related investments or PRIs provide another useful tool for private foundations to achieve their philanthropic goals. […]

The Conduit Election

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Conduit elections allow foundations to get a fair-market-value deduction for contributions of appreciated, long-term capital assets.