https://www.irs.gov/ko/charities-non-profits/private-foundations/program-related-investments
What are program-related investments, to which the section 4944 tax on jeopardizing investments does not apply.
program related investmentsinternal revenue service
https://www.fordfoundation.org/news-and-stories/videos/how-the-ford-foundation-uses-grants-to-tackle-inequality/how-program-related-investments-disrupt-inequality/
How the Ford Foundation reinvests its resources to drive change through program-related investments.
program related investmentsford foundationdisruptinequality