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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Global Regulation of Philanthropy
The Council develops substantive policy positions on behalf of its members; submits regulatory comments and letters to U.S. policymakers, foreign governments, and intergovernmental bodies; and advocates before domestic and international bodies that set policies impacting cross-border philanthropy…
Electronic Filing of Form 990
All 501(c)(3) charitable organizations are required to file the Internal Revenue Service (IRS) Form 990 in accordance with the annual reporting requirements under Sec. 6033 of the Internal Revenue Code. This form asks for detailed information about the activities of the charity for the reporting…
Nonprofit Political Activity
501(c)(3) Charitable Organizations
Under current law, 501(c)(3) charitable organizations are prohibited from participating in, or intervening in (including the publishing and distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office…
D5: Policies, Practices, and Programs for Advancing Diversity, Equity, and Inclusion
External Resource
To support leaders in their efforts to take meaningful action to address diversity, equity, and inclusion (DEI) in their organizations, D5 commissioned JustPartners, Inc. to identify the most effective policies, practices, and programs to advance DEI.
The Analysis of Policies, Practices, and…
Serve Those Who've Served Our Nation
On the Fourth of July, our nation comes together to celebrate the freedoms we enjoy, freedoms our service members, veterans and their families have made possible through their sacrifices.
Just as Americans responded to the call to defend our liberties, our nation must respond to our call to duty –…
2015 Endowments and Financial Services Summit
Stephanie Bell-Rose, Senior Managing Director of the TIAA-CREF Institute, shares the Working Group's vision of the Endowments and Financial Services Summit.
Working with some of the top professionals in philanthropy, the Council is organizing a special summit for c-suite executives who…
Unrelated Business Income Tax (UBIT)
Issue
Under Section 512(a) of the Internal Revenue Code, nonprofits are subject to tax on gross income, minus directly connected expenses, for activities that constitute an “unrelated trade or business.” The Code offers a three-pronged test for determining whether a particular activity…
106th Annual NAACP Convention Address
Delivered Monday, July 13 during the 2015 NAACP National Convention along with Senator Casey, Congresswoman Debbie Wasserman Schultz, Chairman G.K. Butterfield and more.
The full video remarks can be viewed here with Vikki Spruill starting at 1:11.
Good morning! My name is Vikki Spruill…
Youth In Philanthropy: Community Foundation for Northern Virginia Visit
Interning at the Council on Foundations is giving us a great look at a cross-section of the philanthropic field. The Council’s members, after all, come in all shapes and sizes – large, small, corporate, community foundations, and everything in between. As much as we research them, as much as we…
Helping Build A More Inclusive Workplace: The 25th Anniversary of the ADA
On July 26th, we mark the 25th anniversary of the Americans with Disabilities Act of 1990 (ADA25), which prohibits discrimination and ensures equal opportunity for persons with disabilities in employment, government services, public accommodations, commercial facilities, and transportation. The…
Call Recording: Challenges and Opportunites for Grantmaking in Mexico
As part of the Council’s global philanthropy program, this members-only conference call on July 1, 2015 provided an overview on policy developments in Mexico that are impacting the flow of U.S. philanthropy into the country. On the call, expert speakers delved into the implications for funders of a…
Call Summary: Challenges and Opportunites for Grantmaking in Mexico
Recording
As part of the Council’s global philanthropy program, this members-only conference call on July 1, 2015 provided an overview on policy developments in Mexico that are impacting the flow of U.S. philanthropy into the country. On the call, expert speakers delved into the implications for funders of a…
Charitable Foundations: The Essential Guide to Giving and Compliance
My book Charitable Foundations: The Essential Guide to Giving and Compliance was published in May 2015. Since publication, a number of people have asked me what led me to write the book. The Council on Foundations has asked me to address that subject in a blog.
According to published reports there…
Here's What Marriage Equality Should Actually Mean to Philanthropy
The year I was born, 1963, being gay was officially deemed a mental illness by the medical establishment. Same-sex relationships were illegal in every state, save Illinois. The federal government maintained a policy that prohibited the hiring of "known perverts,” then referring to lesbian, gay,…
A Historic Step Forward for Equality
Social change transpires at a blistering pace, in both promising and discouraging trajectories. After growing up in isolation in South Dakota and cutting my teeth decades ago as an LGBTQ human rights activist, I’m gob-smacked and elated by today’s Supreme Court decision.
This decision is…
Can My Foundation Fund Legal Aid for Individuals?
Legal Compliance Guidance
Legal aid provides assistance to people who would otherwise not be able to afford legal representation or access to the court system. While it is an integral part of the American justice system, especially to the most vulnerable in our society, many legal aid programs are unsustainable or have seen…