We are a Large Bank and understand that CD loans must exceed $1,000,000. Does that include loans made to non-profits? It is my understanding that loans to non-profits are not reported on the Call Report as a loan to small businesses; therefore, the loan amount doesn't matter for a non-profit as long as the purpose meets the CD definition. For example, we could make a qualifying loan to a non-profit for $300,000 and get CD credit.

No, loans to nonprofits are not subject to the $1 million floor.

You have to be careful here. An unsecured loan to a non-profit or a loan to a non-profit secured by personal property would not be a small business loan. However, a loan to a non-profit secured by non-farm, non-residential property would be a reportable small business loan if it is <=$1 million.

I find this link really helpful when determining whether to report, and the 1MM threshold

https://www.dallasfed.org/cd/pubs/craloan

thank you for that link! I have been trying to create something like this- a quick glance cheat sheet of sorts. This is wonderful and way better than my mess of notes (and they were nice enough to include a printer friendly version)

Thank you for the help.