Small foundations are using PRI loans and other investments to enhance the power of their grantmaking, build capacity, and leverage the impact of their assets. PRIs can be counted toward your foundation’s distribution requirement, and repaid funds are recycled for other PRIs or for grants. This primer includes: Criteria for PRIs; Common Types of PRIs; Determining if PRIs are right for your foundation; Making PRIs: A step-by-step guide; Tracking and accounting for PRIs; Organizations that simplify the PRI process; Sample distribution and repayment scenarios.