Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Wednesday, December 30, 2015

How Mission Investing Is Receiving An Increasing Amount Of Attention

SpendingThe IRS has recently published guidelines that have heightened the attention mission investing, which is a catchall term used to describe a variety of investment strategies. This article examines the brief history of mission investing and how the concept today has expanded to include a wide range of activities. It discusses how screening and shareholder advocacy are the most common approaches adopted by organizations that are using socially responsible investing (SRI) principles. The article also discusses how the term “program-related investment” is defined in Section 4944 of the Internal Revenue Code and how the regulations apply. Under these new regulations organizations will be able to “continue to approach mission investing with enthusiasm as long as they are careful to exercise their fiduciary duties and comply with any applicable federal tax laws.”

See Charities and Mission Investing, McGuireWoods LLP, December 18, 2015.


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