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United States · Bill · S

S. 2756 (116th)

Philanthropic Facilitation Act

referredUnited States· United States Congress· EN

Introduced

31 October 2019

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

3 January 2025

Summary

Philanthropic Facilitation Act This bill amends the Internal Revenue Code to (1) expand the definition of, and requirements relating to, "program-related investments" made by private foundations to for-profit entities to further certain charitable purposes; (2) allow a judicial determination (i.e., declaratory judgment) as to whether investments in any entity qualify as program-related investments; (3) require expanded reporting by for-profit entities that receive program-related investments of their gross income, expenses, disbursements, and other information; and (4) allow public inspection of any petition seeking a determination that an investment by a private foundation is a program-related investment and of any information reported by organizations receiving program-related investments.

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Documents

3 official files

Introduced in Senate (text)

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Sources

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