Topical Terminology > Qualifying Distributions
Qualifying Distributions
For Qualifying Distributions we have terms and definitions in 2 topics. The topics are Fundraising and Grantmaking.
Qualifying Distributions (Fundraising) 
Expenditures of a private foundation made to satisfy its annual payout requirement. These can include grants, reasonable administrative expenses, set-asides, loans and program-related investments, and amounts paid to acquire assets used directly in carrying out tax-exempt purposes.
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Qualifying Distributions (Grantmaking)
Expenditures of a private foundation made to satisfy its annual payout requirement. These can include grants, reasonable administrative expenses, set-asides, loans and program-related investments, and amounts paid to acquire assets used directly in carrying out tax-exempt purposes.
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