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FEATURED EVENT
Global Grantmaking Essentials
Practical Solutions for Foundation Staff Making Grants Abroad
October 9, 10, 16, 2024 | 1:00 p.m. - 5:00 p.m. ET
Virtual
Corporate Giving Programs and Foundations
Corporate Philanthropy refers to the investments and activities a company voluntarily undertakes to responsibly manage and account for its impact on society. It includes investments of money, donations of products, in-kind services and technical assistance, employee volunteerism, and other business transactions to advance a social cause, issue, or the work of a nonprofit organization. Corporate foundations and corporate giving programs traditionally play a major role in these areas.
Due to the large number of resources on our website, we highly recommend you use the site navigation or the search feature to find what you are looking for.
International Corporate Giving
Legal Compliance Guidance, Fundamentals
This brief provides practical advice on setting strategy, ensuring on-the-ground presence, and selecting partners for U.S.-based companies with foundations and/or giving programs that are either venturing into the international giving arena or seeking to enhance their current programs. The last…
Sample Foreign Grant Expenditure Responsibility Letter
Sample Document
Sample foreign grant expenditure responsibility letter.
This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client relationship, and the information…
First 100 Days of the Chief Corporate Giving Officer Advice from the Field
Fundamentals
The First 100 Days is not intended to be a comprehensive job description or in-depth exposé on the giving officer’s career; rather, it will help you, as a novice in this role, prioritize your activities during the early stages of your transition.
First 100 Days of the Community Relations Manager: Advice from the Field
Fundamentals
During the summer of 2004, we interviewed several corporate community relations managers to gather advice for new staff in similar positions. Their comments are summarized here, and direct quotes appear in italics. While First 100 Days is not a detailed job description, it will provide novice…
Sample Expenditure Responsibility Grant Agreement
Sample Document
Editable grant agreement for grants requiring expenditure responsibility.
This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client relationship, and…
Competencies for CEOs of Private Foundations
Publication
This document codifies the job functions of private foundation CEOs and the skills and knowledge needed to perform these functions, referred to as competencies.
Should CEOs Be on the Board?
Fundamentals
This briefing will help your board consider three main questions: what are the advantages and limitations of CEOs on boards? If the CEO is on the board, should they have full voting rights? How do your colleagues approach this decision?
What is the Best Size for Your Board?
Fundamentals
This article will help your board consider three main questions:
What are the advantages and limitations of large versus small boards?
What size will help us best accomplish our mission?
How do our colleagues approach this question?
Although board size varies significantly among different…
Articulating the Foundation's Mission
Fundamentals
A mission statement gives all who are interested an idea of why the foundation was established and how it defines its own work. The statement is usually broad, worded to reflect the donor’s intent, and give a flavor of the foundation’s values and interests. For family foundation trustees,…
Understanding Private Operating Foundations
What is a private operating foundation?
A private operating foundation is a type of Section 501(c)(3) charity that uses its income primarily to directly operate a charitable program. For example, a private operating foundation may be a museum that is established and funded predominately by one or…
Supporting Employee Volunteerism
Legal Compliance Guidance
Question: May a private company foundation support the volunteer activities of the sponsoring corporation's employees?
Answer: Company foundations sometimes play a role in coordinating volunteer activities of the sponsoring corporation's employees. The IRS has approved company foundations'…
Substantiation for Employee Contributions
Question: If our corporate foundation accepts contributions from employees, should we provide the contributors with receipts?
Answer: Yes, you should try to acknowledge all contributions and, if the contribution is $250 or more, you must provide a receipt. Corporate foundations organized as public…
Reporting Direct Charitable Activities
Legal Compliance Guidance
Question:
Our company foundation sometimes carries out its own charitable programs. For example, last year we organized a conference on the topic of evaluating program impact for our grantees and other nonprofits in one of our communities. Where does this information get reported on our Form 990-…
Public Disclosure of Form 990-PF
Legal Compliance Guidance
Question: Our staff just received a request for a copy of our foundation's Form 990-PF. Are we required to provide this information?
Answer: Yes. A foundation’s tax return on Form 990-PF provides a wealth of information about the organization including asset size, board members, salary information…
Private Foundation Excise Tax Rates
Legal Compliance Guidance
The Pension Protection Act of 2006 (PPA) increased the excise tax rates for violations of many of the private foundation rules. In most cases, the first-tier taxes were doubled. These changes are effective for private foundations upon the foundation’s first tax year beginning after August 17, 2006…
Membership Dues and Self-Dealing
Legal Compliance Guidance
Question: Why do Council on Foundations membership materials and invoices state that if my foundation and corporate giving program share a membership, dues must be paid by the corporation? Is this true for other memberships as well?
Answer: IRS self-dealing rules prohibit private foundations (…
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