The new examples describe additional charitable purposes and PRI terms and structures. On April 21, the Internal Revenue Service and Treasury Department issued final regulations regarding ...

Many problems in mathematical sciences are ‘easy to evaluate’, despite being typically ‘hard to solve’. For example, in computer science, NP-complete optimization problems admit a polynomial-time ...

As repeatedly promised in its work plan, the IRS recently issued Proposed Regulations containing several new examples of investments that qualify as a “program-related investment” (a “PRI”) for ...