A renewal of a qualified grant will not be treated as a grant to an individual subject to advance approval requirements if: The grantor has no information indicating that the original grant is being used for any purpose other than that for which it was made, The reports due under the terms of the grant have been provided, and Any additional criteria and procedures for renewal are objective and nondiscriminatory. Any extension of a period over which a grant is to be paid will not by itself be regarded as a grant or a renewal of a grant. Return to life cycle of a private foundation
