Advice on Charging Administrative Fees During a Crisis
Community foundations often feel like waiving administrative fees is the right thing to do during a disaster or crisis. Or you may feel your community expects you to waive such fees.
And yet waiving administrative fees is almost always a bad business decision. This is especially true when a global…
Tips and Resources for Community Foundations Responding to COVID-19
Responding to your community’s needs during the COVID-19 pandemic is complicated. Your approach to combatting the outbreak and its impact on public health and the economy will differ from place to place. However, effective practices are emerging among community foundations that are applicable and…
How Community Foundations Can Support Individuals and Small Businesses During the Coronavirus Pandemic
Legal Compliance Guidance
During the pandemic, many of us expected the stock market would fare poorly, that there would be long lines at food pantries, and that public health systems would be overwhelmed. Many of us did not expect to see record levels of unemployment, widespread permanent closures of small businesses, or…
Making Grants to Crowdfunding Campaigns During Disasters
Legal Compliance Guidance
You may wonder whether you can make grants to GoFundMe campaigns that are supporting localized efforts during disasters. Proceed cautiously: GoFundMe and many similar crowdfunding platforms are not registered 501(c)(3) public charities, and therefore you need to examine carefully if the campaigns…
Gifts of Cryptocurrency and Charitable Acknowledgments: IRS FAQs Provide Guidance
Legal Compliance Guidance
The IRS published 45 FAQs related to virtual currency (Bitcoin and other cryptocurrency), and foundations should note two of these questions address charitable acknowledgment of such gifts as well as IRS reporting requirements.
Briefly, a contemporaneous written acknowledgment is required…
Philanthropy and the SDGs: Getting Started
External Resource
Rockefeller Philanthropy Advisors' strategic guide for philanthropy to get started implementing the SDGs.
Shaping the global agenda to maximize city leadership on the SDGs
External Resource
A Brookings Institution report on the experiences of vanguard cities in implementing the SDGs.
Goalkeepers 2019 Report
External Resource
The Bill & Melinda Gates Foundation 2019 report on progress towards the Sustainable Development Goals.
Advice from the Field: Responding to Mass Casualty Events
Fundamentals
It is an unfortunate reality of our times that foundations must respond all too often to mass casualty events in their communities. There are immediate questions that need to be addressed and an ongoing crisis to manage if your foundation is going to raise and deploy philanthropic capital in…
Sample Board Resolution for Scholarship Funds
Sample Document
Editable Board resolution for approving scholarship policies and procedures.
This sample document is being provided for informational purposes only and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client…
Sample Fund Activity Policy
Sample Document
This sample fund activity policy provides language that you can either use in a stand-alone policy or incorporate into an existing donor-advised fund agreement or policy.
Sample Gift Acceptance Policy
Sample Document
Sample policies for gift acceptance, including ethical standards, who has authority to accept gifts on behalf of the foundation, types of gift assets, and more.
This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on…
Sample Gift Acknowledgement Letter for IRA Transfer
Sample Document
This document is a customizable gift acknowledgement letter for an IRA transfer.
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 attorney-client…
Sample Policy on Records Retention and Destruction
Sample Document
Sample formal policy on records retention and destruction for board approval.
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 attorney-client relationship,…
Sample Due Diligence Policy for Grantmaking
Sample Document
Sample internal policies and procedures for grantmaking due diligence.
This sample document is being provided for informational and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client relationship, and the…
Sample Affiliate Fund Agreement
Sample Document
Editable sample affiliate fund agreement to establish a permanently endowed charitable fund.
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…