Legal Matters for Community Foundations Workshop - March 2025
Workshop Hours
- Tuesday, March 18 : 1:00-4:30 p.m. ET
- Thursday, March 20: 1:00-4:30 p.m. ET
Your Faculty
Remy Barnwell
Staff Counsel
Council on Foundations
Rachel Sklar
Staff Counsel
Council on Foundations
Your Hosts
Jill Gordon
Senior Manager, Training
Council on Foundations
Jeryl Raphael
Associate, Leadership Development & Training
Council on Foundations
Agenda
Day 1 | Tuesday, March 18 | 1:00-4:30 p.m. ET
Deep Dive into Donor Advised Funds (DAFs)
Topics:
- Permissable Grantees
- Current Law and Basic Rules
- Overview of National DAFs
- Current Landscape and Critisms
- Your Role vs. Donor Expectations
- Expenditure Responsibility
- Regulations and Rules
- Notice 2017-73 Regarding DAFs
- DAF Scenarios for Discussion
New Rules, Regulations, and Developments
Topics:
- Proposed DAF Regulations
- New Facts & Circumstances Regarding DAFs
- Biden Administration 2023 Budget Proposals
- Secure 2.0 Act of 2022
- Proposed Charitable Act
Day 2 | Thursday, March 20 | 1:00-4:30 p.m. ET
Deep Dive: Agency Funds and Geographic Affiliates
Topics:
- Component Funds & Material Restrictions
- Agency Funds
- Geographic Affiliates:
- component fund
- supporting organization
- adminstrative service arrangement
Deep Dive: Grants to Individuals
Topics:
- Private Benefit Doctrine
- Scholarships
- Employer-Related Scholarships
- Employer-Sponsored Assistance Programs
- Disaster Relief Funds
- Community Harship & Disaster Relief Funds
Google Doc
- We will use this Google Doc to ask questions and during group breakout discussions.
Resources
An Overview of the Law Governing Community Foundations
Post-Graduation Scholarships & Workforce Development:
- Public Policy Analysis: Post Graduation Scholarships
- Webinar Recording: Post-Graduation Scholarships: What Are They and How Can You Use Them?
- Webinar Recording: Community Foundation Scholarship Programs: From A to Z
Charitable Deductions:
Cemetery Funds:
DAFs:
- FAQ: End of Year 2024 (Individual Retirement Gifts and Qualified Charitable Distributions)
- FAQ: Donor-Advised Fund
- DAF Recommendations: Strengthening Community Philanthropy Ad Hoc Working Group
- Webinar Recording: Digesting Proposed DAF Regulations
- DAFs: Appointed or Designated Advisors and Their Advisory Privilege
- Guidance for Donor Advised Funds, Supporting Organizations, and Employer Disaster Funds
- Can My Foundation Fund Legal Aid for Individuals?
- What is Expenditure Responsibility?
- Grants to Organizations from Donor Advised Funds: Is Expenditure Responsibility Required?
- Legal Questions about Global Grantmaking and Expenditure Responsibility
- Strengthening Community Philanthropy: Recommendations from Your Sector Colleagues
Donor Initiated Fundraising:
Scholarships:
- Scholarships: Part of Mastering Foundation Law
- Scholarships FAQs
- Sample Documents for Scholarship Funds
- Scholarship Funds and PPA Compliance
Corporate Sponsored Scholarships and Hardship Funds:
- Establishing a Scholarship Fund for Corporate Employees
- Disaster Assistance and Emergency Hardship Funds: Charitable Assistance for Individuals and Communities
- Webinar Recording: When Corporations Come Knocking – Working with Corporate Donors and Employer-Related Funds
Geographic Affiliates:
