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.
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Legal Compliance Guidance
The rules of advocacy and lobbying for private foundations differ somewhat from community and public foundations.
As a private foundation, the law allows the following:
Advocacy
Lobbying
Funding Lobbying
Advocacy
Yes, private foundations may engage in advocacy activities as described under…
Toolkit
This toolkit is designed for private foundations that want to support grantee involvement in civic and policy activities to increase organizational capacity and impact. While its primary focus is on the grantmaking activity of foundations, the toolkit also addresses rules and guidance for policy…
Legal Compliance Guidance
Companies and their private foundations must carefully navigate the dos and don’ts of contact between foundation employees and legislators.
How should the company foundation's grants and activities fit into the sponsoring company's efforts to develop strong relationships with government officials…
Board Member Sabbaticals: A Good Idea?
Fundamentals
Sabbaticals are not too uncommon in the nonprofit world for foundation executives or senior management. It can be a useful time to reflect on past accomplishments, revitalize, and gain renewed inspiration for future work. Sabbaticals for board members likewise can have similar positive effects but…
Sample Conflict of Interest Policy
Legal Compliance Guidance
Editable conflict of interest policies for staff and board members.
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…
Sample Conflict of Interest Policies from Council Members
Sample Document
Sample conflict of interest policies from the Community Foundation of Switzerland County and Triangle Community Foundation.
Legal Compliance Guidance
Ordinarily, established private foundations and public charity grantmakers would ignore the IRS's revision of Form 1023, Application for Recognition of Exemption from Federal Income Tax. After all, these groups have already received their determination letters. But the revised Form 1023 and the…
Can a Foundation Lawyer Serve as a Foundation Trustee?
Legal Compliance Guidance
This article explores one of the more common questions about conflicts of interest: May the foundation's lawyer serve as a trustee?
Foundation Lawyer/Trustee
Often, the lawyer who drafted a foundation's organizing documents stays on as counsel to the organization. He or she may be asked to serve…
Council-Endorsed D&O Insurance Program
Legal Compliance Guidance
Directors & Officers liability insurance provides financial protection for a foundation and its directors, officers, employees, and volunteers in the event of a lawsuit.
Does your foundation need D&O insurance?
A foundation doesn't have to be in the wrong to be sued. D&O insurance…
Fundamentals
For boards of directors, trustees, and foundation managers, there are few areas of operation that cause more confusion and uncertainty than indemnification and the purchase of directors and officers (D&O) liability insurance. And it is no wonder. Mixing the often impenetrable statutory language…
Fundamentals
Does the Council on Foundations provide assistance with starting a foundation?
Can we join the Council before our foundation is formed?
What are the general steps in starting a foundation?
Should we set up our foundation as a trust or a corporation?
What are the costs of starting a…
Developing a Travel Policy
Fundamentals
Under the rules applicable to private foundations, directors or trustees and staff members may be reimbursed for reasonable and necessary expenses incurred in connection with the foundation's charitable activities. Such expenditures fall under the heading of administrative costs and will generally…
U.S. Foundation Employment and Payment of Foreign Nationals and Students
Legal Compliance Guidance
Over the past decade or so, economies have become more global and the tools for communicating news from around the world have become more effective and timely in reporting global events via the internet, video and text messaging, Twitter, and Facebook, to name but a few of these tools. Foundations…
Legal Compliance Guidance
The Stewardship Principles for Family Foundations encourage foundations to provide orientation and training for new board members and professional development for existing board members and staff. They also encourage planning for leadership continuity through activities that identify, educate and…
Legal Compliance Guidance
What do you do when a grantee—or potential grantee—asks someone on your board or staff to sit on their board? Does such a request constitute a conflict of interest? Are there times when such a situation can actually benefit one or both of the organizations involved?
Let’s look at some of the pros…
Sharing Board Members With Grantees
Many foundation board members wear more than one philanthropic hat. In addition to serving on the board of a grantmaker, they may also serve on the boards of grantseeking charities—or even on their staffs. Several issues may arise when board members find themselves on both sides of a grant request…