After listening, research, and consultation with the field, the Council on Foundations is expanding legal support to help community foundations prepare for—and respond to—threats that could shape the future of the sector. 

The resources presented on this page provide additional analysis, guidance, and tools to help organizations prepare for potential new scrutiny.

Legal Support Resources

Losing Tax-Exempt Status

It is extremely rare for an organization to lose its tax-exempt status. Review this document to see options and what happens next when an organization's tax-exempt status is revoked.

Risk Management Resources

It has become increasingly important for foundations and charitable nonprofits to engage best practices for mitigating their potential legal and operational risks. Here's what you need to know.

Responding to a Congressional Inquiry

If you're asked for information by a Congressional committee, what are your obligations and requirements? Read this document for a step-by-step guide to what you need to know.

Values-Aligned Philanthropy

What donor requests are in a foundation's power to say no to? Review our Values-Aligned Philanthropy resources for more information.

Legal Support Fund

We are working in consultation with field leaders, legal experts, and sector partners to ensure the field is prepared in the face of escalating scrutiny and potential legal action.  

While many community foundations are navigating similar challenges, their capacity to respond varies widely. We heard clearly that smaller or rural organizations often lack access to legal counsel and the infrastructure needed to act quickly and confidently. 

Through an application process, eligible organizations will be able to request funding to offset legal costs tied to litigation, audits, or government investigations. Funding will prioritize cases with the potential to set precedent or reverberate across the sector.

This effort reflects the best of what our field can do when it comes together — pooling resources, sharing expertise, and building infrastructure that works for everyone, not just the largest or best-resourced.  

Additional information about the fund will coming in July 2025. 

Already, more than 30 community foundations have contributed resources to this initiative, and you’re welcome to join them. Reach out to development@cof.org to learn more about supporting this work – grants of all sizes are welcome! 

For more information about the Legal Support Fund, reach out to info@cflegalsupportfund.org.  

Questions?

Connect with Council Staff