- About
-
Resources
-
Peer Communities
Get StartedPhilanthropy Exchange Basics
Learn how to get started on the exchange and the basics of posting.
-
Advocacy
-
Programs
-
Events
FEATURED EVENT
Practice and Purpose of Policy
A Training for Community Foundation Leaders
July 30 and August 6, 2024 | 1:00 p.m. - 5:00 p.m. ET
Virtual
Family Foundations
The Council on Foundations defines a family foundation as one whose funds are derived from members of a single family, though this is not a legal term and has no precise definition. The Council on Foundations suggests that family foundations have at least one family member serving as an officer or board member of the foundation and, as the donor, that individual (or a relative) must play a significant role in governing and/or managing the foundation. Most family foundations are run by family members who serve as trustees or directors on a voluntary basis. In many cases, second- and third-generation descendants of the original donors manage the foundation.
Family foundations make up over half of all private (family, corporate, independent, and operating) foundations, or 40,456 out of approximately 73,764 foundations (Foundation Center, 2011). Family foundations make up approximately one-third of the Council’s membership.
Family foundations range in asset size from a few hundred thousand dollars to more than $1 billion. The holdings of family foundations total approximately $294 billion, or about 44 percent of all foundation holdings of $662 billion. Despite this, three out of five family foundations hold assets of less than $1 million. Family foundations gave away approximately $21.3 billion in grants in 2011 (The Foundation Center, 2011).
Below is everything on our site for family foundations. 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.
Department of the Treasury Opportunity Zones Resources
External Resource
Treasury and IRS have issued an initial set of proposed regulations and guidance on how the Qualified Opportunity Zone tax benefits under IRC 1400Z-2 (including the certification of Qualified Opportunity Funds and eligible investments in Qualified Opportunity Zones) will be administered. IRS also…
Sample Social Media Policy
Sample Document
Editable internal polices for staff, board members, and committee members about the use of social media.
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…
Legal Matters for Corporate and Private Foundations - Los Angeles, CA
Led by Bryan Del Rosario, Staff Counsel for the Council on Foundations, and Lindsay Mason, Director of Corporate Philanthropy, this workshop is organized to ensure common legal questions for administering grants, board governance and charitable giving activities are addressed. Bryan will provide…
The State of Religious Diversity in America
External Resource
As the United States faces division over the increasing religious diversity in the nation, faith leaders and philanthropists came together in 2018 to discuss #ThisAmericanMoment. The event, This American Moment: Bridging Religious Divides, was co-hosted by the Council on Foundations, The Hilton…
Pluralism in Peril: Challenges To An American Ideal
External Resource
Addressing how our nation can maintain its historical commitment to embracing people of all faith backgrounds against a backdrop of polarization, Pluralism in Peril by the Inclusive America Project looks at tools and strategies available to defenders of this core American value.
International Grantmaking: A Guide for Funders Making Grants Outside the United States
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
Making grants to institutions outside of the United States is challenging and rewarding. We hope this revised publication will be a useful resource that encourages grantmakers of all types to expand…
How Many People Will the World Leave Behind? Assessing current trajectories on the Sustainable Development Goals
External Resource
Do the Sustainable Development Goals (SDGs) matter for real people? In 2015, at the United Nations, all countries agreed on the set of ambitious economic, social, and environmental targets to be achieved by no later than 2030, guided by a central motivation to “leave no one behind.” But is the…
Bridging Divides
How is philanthropy critical in bridging divides?
Philanthropy serves as an important bridge within societies, connecting individuals, communities, and organizations with differing perspectives all working in pursuit of the common good. In today’s world of growing nationalism and division,…
Preventing and Ending Homelessness by Removing Legal Barriers: A Partnership Taking Best Practice to Scale
Members, View the Recording
While housing, employment and other supportive services are critical to prevent and end homelessness, the reality is legal barriers such as bad credit, unpaid child support, unpaid fines and tickets, outstanding warrants and criminal records present a hard stop that…
Navigating the Territory: A Guide to Impact Investing for Donors
You can become an impact investor today. This guide created by The Philanthropic Initiative will help you learn the different options you have for aligning your financial assets with your social goals to help for-profit and non-profit social benefit organizations become stronger and more…
Updates on Global Giving and Non-Tax US Regulations that Impact Funders
Recording
If you have any questions, pleae email legal@cof.org.
Topics included regulations like the Foreign Agent Registration Act (FARA), Foreign Corrupt Practices Act (FCPA), US Treasury’s voluntary anti-terrorism guidelines and more.
ICNL Philanthropy Law Reports
The Reports present timely information on national laws and regulations affecting philanthropy. Each report was authored by a local expert in partnership with the International Center for Not-for-Profit Law.
Civil Society Work in China: Trade-Offs and Opportunities for European NGOs
Enacted in January 2017, China’s Foreign Non-Governmental Organisation Management Law (“FNGO Law”) has been interpreted as the clearest evidence of “shrinking spaces” for civil society in China. This paper, by GIGA German Institute of Global and Area Studies, assesses the wider implications of the…
Veteran's Philanthropy Exchange: 2019 Annual Funders Convening
The transition after active duty service challenges faced by veterans and their families has been the core theme for the Veterans Philanthropy Exchange since 2014, a network of funders and donors interested in supporting veterans and military families. The VPE has developed a learning and peer…
Washington Snapshot: Government Shutdown Set to Continue, New Members in the House Ways and Means Committee
In This Week's Edition of Snapshot…
No End to the Government Shutdown
New Members in the House Ways & Means Committee
Representative King Removed from Committees
Confirmation Hearing for Trump’s Attorney General Nominee
Judge Rules Against Citizenship Question on 2020 Census
State of the…
Why Foundations May Need Directors and Officers Liability
Nonprofit foundation boards often discount the need for ‘D&O’ Insurance. They tend to think because they don’t have shareholders their directors won’t be sued. That’s not the case. Foundations serve large and varied constituencies to whom their boards owe specific duties similar to the duties…
Pagination
- First page
- Previous page
- …
- 41
- 42
- 43
- …
- Next page
- Last page