Join the Council’s Legal Resources team for an overview of donor-advised funds (DAFs) and the federal rules governing their operation. This workshop will cover the legal definition of a DAF and explain permissible distributions, prohibited donor benefits, and potential tax penalties under IRC Sections 4958, 4966, and 4967. Participants will learn about IRS Notice 2017-73 and its guidance on using DAF funds for event tickets, donor pledges, and public-support calculations.

Topics Include:

• DAF definitions, exceptions, and eligible grantees
• Taxable distributions and expenditure responsibility
• Prohibited benefits and associated penalties
• Notice 2017-73 guidance and regulatory considerations

Group Rate

Trainings are designed to be taken individually at a personal workstation, not in a group setting. Registration rates are per person. Group rates are for Council Members that send 5+ people from one organization, each person must be registered individually to attend. Email educate@cof.org to register a group. 

Cancellation Policy 

All registration cancellations must be submitted in writing to educate@cof.org. All cancellation refunds before March 28, will incur a 25% administrative fee per registration. No refunds will be provided after March 28, 2027.

Join the Council’s Legal Resources team for an in-depth look at the self-dealing rules applicable to private foundations under section 4941 of the Internal Revenue Code. This workshop will provide an in-depth review of the rules against self-dealing, where they come from and what they involve. Participants will hear an analysis of the relevant rules and regulations governing transactions between private foundations and disqualified persons, including situations involving payment of compensation and expense reimbursement to disqualified persons, sharing employees between foundations and related companies, grants with the potential to benefit disqualified persons, and more.

Topics Include:

• A technical definition of “disqualified person”
• The law of self-dealing under IRC § 4941
• Payment and allocation of shared expenses
• Expenditures that provide impermissible benefits to the sponsoring company
• Expenditures that provide permissible, incidental and tenuous benefits to the sponsoring company

Group Rate

Trainings are designed to be taken individually at a personal workstation, not in a group setting. Registration rates are per person. Group rates are for Council Members that send 5+ people from one organization, each person must be registered individually to attend. Email educate@cof.org to register a group. 

Cancellation Policy 

All registration cancellations must be submitted in writing to educate@cof.org. All cancellation refunds before March 14, 2027 will incur a 25% administrative fee per registration. No refunds will be provided after March 14, 2027.

Training Hours:

• Tuesday, March 9, 1-4:30 p.m. ET

This workshop will include:  

• An overview of the nonprofit universe including information about including 501(c)(3) organizations and the differences between public charities and private foundations.
• Introduction to the statues, tax codes, and legal requirements for community foundations and the consequences if not followed.
• The legal aspects of finance and administration, including the Sarbanes-Oxley Act for Nonprofits and an in-depth explanation of UPMIFA.

Topics:

• Understanding of public charity types, traditional organizations, and how public charities can function.
• The Sarbanes-Oxley Act for Nonprofits, UPMIFA and what it allows for, and fiscal sponsorship.
• Donor Advised Funds, a brief overview of the definition, exceptions and variance power, and key operation rules.
• The special rules that apply to grants given to individuals. 

Group Rate: 

Trainings are designed to be taken individually at a personal workstation, not in a group setting. Registration rates are per person. Group rates are for Council Members that send 5+ people from one organization, each person must be registered individually to attend. Email educate@cof.org to register a group.  

Cancellation Policy: 

All registration cancellations must be submitted in writing to educate@cof.org. All cancellation refunds before February 9, will incur a 25% administrative fee per registration. No refunds will be provided after February 9, 2027. 

Led by Council on Foundations staff with collectively decades of experience with global philanthropy, the Global Grantmaking Essentials will also feature guest speakers with deep knowledge on specific issues or countries.

Course Hours

• Tuesday, March 16: 1-5 p.m. ET
• Thursday, March 18: 1-5 p.m. ET
• Tuesday, March 23: 1-5 p.m. ET

This training will be conducted live on Zoom and is designed for meaningful participation. Each session offers opportunities to engage directly with peers and content, so we ask that you plan to be fully present and minimize distractions where possible

To protect privacy, sessions will not be recorded. The course consists of three four-hour sessions, each with two scheduled breaks. Please plan to join all three sessions and take part actively throughout.

About Global Grantmaking Essentials

The Global Grantmaking Essentials course is built on the Council’s more than 40 years of experience in supporting foundations who work and grant internationally.

This three-day training will provide attendees with a thorough understanding of the regulatory frameworks governing global grantmaking, offer tools and resources to help navigate these complex systems, and suggest better ways of operating internationally based on trends, data, and research.

Global Grantmaking Essentials also includes time for networking and discussion based on the type of grantmakers in attendance, providing unique space for dialogue and reflection among peers.

Who Should Attend

This training is designed for grantmaking, program, or legal staff at U.S.-based foundations who are new to global grantmaking or seeking additional tools. It is open to staff and Board members from independent, family, corporate, community, and public charity foundations, including global intermediaries.

Please note: the course is limited to foundation staff and Board members. While open to participants from outside the U.S., the content is focused on U.S. law and its impact on global grantmaking.

Participants will explore the following during the course:

• Introduction to global grantmaking
• Legal basics: equivalency determination and expenditure responsibility
• The alphabet soup of global regulations
• Navigating country laws
• Working with intermediaries
• The current policy landscape: foreign aid, investigations, and what’s next

What to Expect

Watch this video to hear from Victoria Méndez, the Council's Manager of Global Philanthropy, as she shares what to expect.

Group Rate

Trainings are designed to be taken individually at a personal workstation, not in a group setting. Registration rates are per person. Group rates are for Council Members that send 5+ people from one organization, each person must be registered individually to attend. Email educate@cof.org to register a group.

Cancellation Policy

All registration cancellations must be submitted in writing to educate@cof.org. All cancellation refunds before February 16 will incur a 25% administrative fee per registration. No refunds will be provided after February 16, 2027.

During this session, expect to discuss:

• 2027-28 program schedule
• Curriculum
• Application Process
• Waldman Scholarship
• Program benefits, outcomes, and much more!

Details to Note:

• Come prepared with questions for the Q&A section
• This session will be recorded
• Applications for the Career Pathways 2027-28 Cohort are due March 2, 2027

For more information about the Career Pathways leadership development program, visit cof.org/careerpathways or email educate@cof.org.

During this session, expect to discuss:

• 2027-28 program schedule
• Curriculum
• Application Process
• Waldman Scholarship
• Program benefits, outcomes, and much more!

Details to Note:

• Come prepared with questions for the Q&A section
• This session will be recorded
• Applications for the next Career Pathways Cohort 2027-28 are due March 2, 2027

For more information about the Career Pathways leadership development program, visit cof.org/careerpathways or email educate@cof.org.

Taught by a variety of seasoned and experienced community foundation leaders and Council experts, this course helps community foundation staff and board members master the unique aspects of the community foundation field. You'll learn about effective practices, get helpful tools and information, and network with peers in the field. Both comprehensive and engaging, this course is an efficient and affordable way to increase your knowledge of the field.

Created and led by experienced community foundation leaders and Council attorneys this course includes:

• Basic information on governance, resource development and donor relations;
• Updates on key legal and legislative issues;
• Information on grantmaking; and
• Review of community leadership and fiduciary responsibilities.

Course Hours: Meets Once a Week for Four Weeks

• Tuesday, February 9: 1-5 p.m. ET
• Tuesday, February 16: 1-5 p.m. ET
• Tuesday, February 23: 1-5 p.m. ET
• Tuesday, March 2: 1-5 p.m. ET

This virtual training will be conducted live on Zoom and is designed around your participation, creating space for you to directly engage with peers and content. We ask that you plan to be fully present during the hours of the training, minimizing distractions to the best of your ability. We do not offer a recording of the course due to platform and privacy issues. Please plan to actively participate during all four days. Each of the four sessions is 4 hours and includes two breaks. 

Who Should Attend

This course is designed for community foundation staff and board members only and is recommended for individuals that have been in their positions for at least three months but less than five years.

Course Topics

• Review community foundation's history, emerging goals, unique characteristics and future trends
• Discuss governance and board responsibilities respective to their roles and goals
• Engage in a discussion on why and how donors give to community foundations
• Learn of various gift types, developing gift agreements and planned givings
• Understand resource development procedures in attracting gifts
• Listen and learn from the Council legal team to comprehend all legalities from nonprofits to donor control
• Ascertain key tips and tools about stewardship, accountability and fiduciary responsibilities within your community foundations
• Discover ways to set grantmaking priorities and understand roles in community leadership

Group Rate

Trainings are designed to be taken individually at a personal workstation, not in a group setting. Registration rates are per person. Group rates are for Council Members that send 5+ people from one organization, each person must be registered individually to attend. Email educate@cof.org to register a group.

Cancellation Policy

All registration cancellations must be submitted in writing to educate@cof.org. All cancellation refunds before January 9 will incur a 25% administrative fee per registration. No refunds will be provided after January 9, 2027.