Grants include the following types of expenditures:
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Scholarships, fellowships, internships, prizes, and awards
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Loans for charitable purposes
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Payments to exempt organizations to further the organizations' exempt purposes
Grants do not ordinarily include the following types of expenditures:
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Salaries or compensation to employees
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Payments to persons for personal services in helping a foundation plan, evaluate, or develop projects or areas of program activity by consulting, advising, or participating on conferences organized by the foundation.