Brian Lucareli, director of Foley Private Client Services (PCS) and co-chair of the Family Offices group, sits down with Michael Calabrese, partner and member of our Fund Formation and Investment Management group, and Emmaline Jurgena, associate and member of our Estate Planning group, for a 10-minute interview to discuss program-related investments. During the session, Michael and Emmaline provided an overview of program-related investments, including their purpose for charitable organizations, the necessary IRS documentation, and how they compare to traditional investments.
Author(s)
Related Insights
July 16, 2026
Foley Viewpoints
DOE Proposes Significant Changes to Energy Conservation Standards Rulemaking Process
On July 7, 2026, the Department of Energy (DOE) published a notice of proposed rulemaking (NOPR) proposing substantial revisions to DOE’s “Process Rule,” which governs the process DOE uses to develop energy conservation standards and test procedures for consumer products and commercial/industrial equipment pursuant to the Energy Policy and Conservation Act (EPCA). If finalized, the proposal would significantly alter how DOE develops and evaluates new and amended energy conservation standards, with important implications for manufacturers, importers, and distributors of products subject to DOE’s energy efficiency regulations.
July 16, 2026
Manufacturing Industry Advisor
Foley Automotive Update
Foley is here to help you through all aspects of rethinking your long-term business strategies, investments, partnerships, and technology. Contact the authors, your Foley relationship partner, or our Automotive Team to discuss and learn more.
July 16, 2026
What Every Multinational Should Know About … the New CBP Supply Chain Integrity Guidelines
On June 12, 2026, U.S. Customs and Border Protection published a new guide intended to help the importing community understand the three principal authorities used to enforce U.S. forced labor import restrictions: 19 U.S.C. § 1307, the Uyghur Forced Labor Prevention Act, and the Countering America’s Adversaries Through Sanctions Act.