After listening, research, and consultation with the field, the Council on Foundations is expanding legal support to help community foundations prepare for—and respond to—threats that could shape the future of the sector. 

The resources presented on this page provide additional analysis, guidance, and tools to help organizations prepare for potential new scrutiny.

Legal Support Resources

Losing Tax-Exempt Status

It is extremely rare for an organization to lose its tax-exempt status. Review this document to see options and what happens next when an organization's tax-exempt status is revoked.

Risk Management Resources

It has become increasingly important for foundations and charitable nonprofits to engage best practices for mitigating their potential legal and operational risks. Here's what you need to know.

Actions Upon Potential Arrest of a Senior Leader

What can a community foundation do if a senior leader is arrested at a First Amendment protected protest? This document lays out what you need to know for your immediate response.

Responding to a Congressional Inquiry

If you're asked for information by a Congressional committee, what are your obligations and requirements? Read this document for a step-by-step guide to what you need to know.

Values-Aligned Philanthropy

What donor requests are in a foundation's power to say no to? Review our Values-Aligned Philanthropy resources for more information.

Community Foundation Legal Support Fund

We are working in consultation with field leaders, legal experts, and sector partners to ensure the field is prepared in the face of escalating scrutiny and potential legal action.  

While many community foundations are navigating similar challenges, their capacity to respond varies widely. We heard clearly that smaller or rural organizations often lack access to legal counsel and the infrastructure needed to act quickly and confidently. 

The Community Foundation Legal Support Fund provides financial assistance to defray the legal expenses associated with challenges facing community foundations and other grantmakers when pursuing their missions, serving their communities.

Through an open application process, eligible organizations can request funding to help offset the cost of responding to the threat of litigation, audits, or investigations—particularly in cases that have the potential to shape the broader legal landscape for the community foundation field.

Learn more about the Community Foundation Legal Support Fund

Financial support for the CFLSF is received from philanthropic grants and voluntary contributions.  The capacity of the fund to assist applicants is limited by the amount of contributions received.  These resources will help ensure that all community foundations, regardless of size or geography, can access the support they need when it matters most.

Already, more than 30 community foundations have contributed resources to this initiative, and you’re welcome to join them. Reach out to development@cof.org to learn more about supporting this work – grants of all sizes are welcome! 

For more information about the Legal Support Fund, reach out to info@cflegalsupportfund.org.

Explore the Community Foundation Legal Support Fund

Questions?

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