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FAQ: Donor-Advised Fund
Legal Compliance Guidance, Fundamentals
The Pension Protection Act of 2006 includes the first comprehensive regulation of donor-advised funds. These requirements generally took effect at the beginning of the tax year following enactment of the Act, for charities that hold assets in such funds. However, a provision barring the payment…
Outreach and Engagement Opportunities
Fundamentals
Proposals being considered in Congress often have implications for philanthropy and its effectiveness in addressing some of our most pressing challenges. In addition to educating lawmakers in Washington, D.C., communicating the impact locally is just as important. Here are some ways your…
Corporate Philanthropy Glossary of Terms
Fundamentals
Catalytic Transformative Investments – A form of philanthropy that incubates and supports initiatives with the potential to drive large-scale change and meet complex social challenges. Such investments become catalysts for social and business innovation and change. It is one of three approaches in…
Corporate Philanthropy and Mission Investing
External Resource
From Mission Investors Exchange, this is a three part blog series on corporate philanthropy and mission investing.
Corporate Philanthropy and Mission Investing
Corporate Foundations: Challenges in Adopting Mission Investing
Mission Investing: How the Financial Services Industry is Different
When to Say “No” to Fulfilling Personal Charitable Pledges
Legal Compliance Guidance
Your giving program looks like a convenient vehicle for fulfilling personal charitable pledges. Here’s what you need to know about when to say “no.”
The board of the ABC Family Foundation is considering a number of suggested grants, including a contribution to the local symphony’s capital drive.…
Networking for Success: Building Networks Is Essential to Investment in Social Impact Bonds
Toolkit
Working in collaboration with the Center for American Progress, the Council co-hosted conversations among foundations, community development financial institutions, and investment firms about social impact bonds and Pay for Success. Out of these conversations, two issue briefs were created:
“…
10 Things Every New Foundation Board Member Should Know
Publication
The Council on Foundations, in collaboration with BoardSource, created this easy-to-use guide for new foundation board members.
Giving Days
External Resource
2014 marked the 100th anniversary of the founding of the first community foundation, The Cleveland Foundation, in Cleveland, Ohio. Since then over 700 community foundations have been created in the United States and countless more globally. The Council recognizes the critical and unique role of…
A Compliance Checklist for Private Foundations
Legal Compliance Guidance
The persistent scrutiny of nonprofit governance has prompted leaders at many types of organizations to take steps to assure that their own houses are in good legal and financial order. This checklist is a good place for you as a private foundation to start.
Tips for Effective Grantee Relations
External Resource
This checklist for developing effective grantee relations was prepared by Jane Kendall, president of the North Carolina Center for Nonprofits and a trustee of the Kathleen Price Bryan Family Fund.
Glossary of Philanthropic Terms
Fundamentals
Search by Letter
A B C D E F G I J L M O P Q R S T U
Certain definitions are defined by law.
A
501(c)(3):
Section of the Internal Revenue Code that designates an organization as charitable and tax-exempt. Organizations qualifying under this section include religious, educational, charitable,…
A Quest for Equality: Breaking the Barriers for People with Disabilities
External Resource
From The Chicago Community Trust, this white paper challenges all of us with a set of thoughtful recommendations to realize our promise for the full inclusion of people with disabilities in our communities, our schools and our workplaces.
Thinking about an Audit? Read this First
Legal Compliance Guidance
Audits are everywhere these days. Consider:
In the wake of corporate accounting scandals, the Sarbanes-Oxley Act was enacted in 2002, imposing corporate governance reforms on public, for-profit companies, including provisions on how financial audits are managed and carried out by auditors. …
More than Money: Making a Difference with Assistance Beyond the Grant
External Resource
From the Center for Effective Philanthropy, most of foundations’ efforts to contribute ‘beyond the money’ have little beneficial impact on grantees. More than Money: Making a Difference with Assistance Beyond the Grant reveals that only when foundation staff provide assistance beyond the grant in…
Legal Basics: What Every Foundation Leader Should Know
Legal Compliance Guidance
A guide to legal basics for foundation leaders covering: tax on investment income, self-dealing, payout requirements, excess business holdings, jeopardy investment rules, taxable expenditures, intermediate sanctions, reasonable compensation, and grants to non-charities.
Effective Collaborations: Recommendations for a Connected Philanthropic Infrastructure
Publication
The report explores the ways in which infrastructure organizations think about the value and the mechanics of collaboration—the drivers and barriers to collaborative work—and determine ways to encourage more effective partnerships. The publication features a framework for understanding different…
