Legal Matters for Corporate Foundations & Giving Programs Workshop - November 2020

You should have received an email from Zoom with your unique information to join the virtual workshop.
If you did not receive the email, contact daniela.rodriguez@cof.org.

1:00-1:10 p.m. — Welcome & Introductions

1:10-1:40 p.m. — Legal Background, Tax Codes & Regulations

• IRC Section 509 (private foundation distinctions) 
• Public/Private Charities 
• IRC Sections 4940-4946 (private foundation rules) 
• Endowments & Spend Out Funds
• Excise Tax Simplified

1:45-2:15 p.m. — Governance & Giving Strategies

• Board of Directors, Bylaws & Compliance
• Corporate Philanthropy: Giving Programs vs. Foundations 
• Multiple foundations and inter-relations 

2:20-3:30p.m. — Self-Dealing Deep Dive

• Key Issues Among Companies
• Definition & Disqualified Persons 
• Rules, Exceptions & Conflicts of Interest 
• Compensation, Sponsorships & Public Recognition

3:30-4:00p.m. — Q&A - Questions from Day 1

1:00-1:25p.m. — Trends, Challenges & Corporate Programming 

1:25-2:10 p.m. — Corportate Grantmaking 

• Definitions & Nomenclatures
• IRS Requirements & COVID-19 Flexibilities
• Grants to Individuals, Charites, Non-Charities & Small Businesses
• Multi-Year Commitments & Matching Gifts
• Donor Advised Funds & Other Intermediaries

2:15-2:55p.m. — Charitable Assistance for Employees & Communities

• Employee Assistance Funds 
• Emergency Assistance Hardship Funds 
• Disaster Assistance & Relief Funds 

3:00-3:30p.m. — International Giving 101

• Options: Direct Funding & Public Charity Intermediaries
• Equivalency Determinations
• Expenditure Responsibility: 5 Basic Steps
• Anti-Terrorism Concerns 

3:30-4:00p.m. — Ask Anything: Hot Topics & Current Legal Complexities facing Corporate Giving Programs & Foundations

• Funding Hate Groups and Other Reputation Issues 
• Program Related Investments & Social Impact Bonds 
• Advocacy vs. Lobbying
• Other legal questions sourced from pre-course survey