private operating foundation fin.

[Astrochka]

Здравствуйте, уважаемые коллеги!
Никак не могу найти аналога на русском языке для private operating foundation и nonoperating foundation. Может, кто-то встречал?
Спасибо!

[O2cat]

первое - частный фонд, обычно гранты раздает, второе не встречал.

[Alex16]

См.:

https://trust.guidestar.org/just-what-are-public-charities-and-private-foundations-anyway

The IRS recognizes two types of private foundations: private nonoperating foundations and private operating foundations. Although the IRS uses a number of criteria to distinguish between the two, in practice, the key difference between a private nonoperating foundation and a private operating foundation is how each distributes its income:

A private nonoperating foundation grants money to other charitable organizations.
A private operating foundation distributes funds to its own programs that exist for charitable purposes.
Both types of private foundations are subject to certain restrictions and requirements. For example, they must distribute a specific portion of their income for charitable purposes each year, and they cannot do business with their major contributors.

Я бы так и написал: частный операционный фонд (фонд, предоставляющий средства для реализации своих собственных благотворительных программ) и частный неоперационный фонд (фонд, распределяющий (предоставляющий) средства другим благотворительным организациям).