C.6. Renewal of Grants

(1) A renewal of a grant is not treated as a new grant if:

a. The grantor has no information indicating that the original grant is being used

for any purpose other than that for which it was made;

b. Any reports due at the time of the renewal decision pursuant to the terms of

the original grant have been furnished; and

c. Any additional criteria and procedures for renewal are objective and

nondiscriminatory.

(2) Also, an extension of the period over which a grant is to be paid shall not itself be

regarded as a grant or a renewal of a grant. See Treas. Reg. 53.4945-4(a)(3)(iii).