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Sample Foundation Investment Guidelines
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Uniform Management of Institutional Funds Act.Investment Powers. Types of Investments. Investment Procedure. Expenditure of net appreciation.Appropriation. Restriction. Standard of Care.Ordinary Business Care and PrudenceApplicable Considerations.Conflicts of Interest.Typical Conflict Situations.Discharging Conflicts of Interest.Preventing Conflict Situations.Release of restriction imposed by gift instrument.Release by Consent.Release by Proper Court.Effect of Release.Definitions. Self-Dealing Transactions. "Self-dealing" Defined. Property Transactions.Loans.Like-kind Payments.Compensation.Private Benefit.Government Officials.Special Rules.Corporate Reorganizations.Transactions With Government Officials.Pensions, etc.Certain Training Expenses.Travel Expenses.Prizes and Awards.Scholarships and Fellowship Grants.De Minimis Gifts.Disqualified Person.Substantial Contributor.Foundation Manager.Substantial Owner.Family Members.Certain Entities.Government Official.Excess Business Holdings. Definitions.Excess Business Holdings.Attribution Rule.Business Enterprise.Functionally related business.Permitted Business Holdings.Corporations - General Rule.Corporations - 35% Rule.Corporations - De Minimis Rule.Holdings of Nonvoting Stock.Permitted Holdings.Convertible Interests.Nonvested Rights.Partnerships.Proprietorships.Other Unincorporated Business Holdings.Disposition or Transfer of Business Holdings.Disposition Within 90 Days.Note:Disposition Within 5-10 Years.Correction.Prohibited Transactions.Certain Capital Contributions.Certain Loans.Certain Acquisitions.Expansion of Excess Holdings.Investments Which Jeopardize Charitable Purpose. General Rule.Requisite Factors.Manner of Determination.Types of Investments.Time of Determination.Program-related Investments.Definition. Additional Rules.Relationship to Exempt Purposes.Functionally Related Business.Production of Income.Lobbying by Recipient.Time of Determination.Determination Made Once.Protective Changes.Certain Critical Changes.Changes in Investments.Removal from Jeopardy. Gratuitous Investments.Exclusions.New Investments.
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