As a benefit of membership, the Council on Foundations attorneys and legal staff provide information and education to Council members regarding a variety of topics related to foundation operations and legal compliance. All information on this website, and all publications, articles, e-mail correspondence and telephone consultations provided by Council attorneys and legal staff are intended for informational purposes only and not as part of an attorney-client relationship. Council attorneys are not licensed in every state and cannot provide legal representation. The information is not a substitute for expert legal, tax or other professional advice tailored to your specific circumstances, and may not be relied upon for the purposes of avoiding any penalties that may be imposed under the Internal Revenue Code.
Nonprofit Law in Tanzania
Legal Compliance Guidance
Current as of September 2024 | Download print version (PDF)
This section describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Tanzania, and includes translations of legislative provisions relevant for a foundation or advisor…
Disaster Assistance and Emergency Hardship Funds: Charitable Assistance for Individuals and Communities
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
The Council on Foundations has long been involved in helping foundations and funders navigate grantmaking in times of disaster and hardship. We have published various materials over the years related to…
Charitable Solicitation Regulation and Other State Fundraising Regulations
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
This chapter of Mastering Foundation Law reviews what foundation managers need to know about state-level regulations of fundraising: why and how states regulate fundraising; the basic requirements for…
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…
Corporate Foundation Legal FAQ: Despite Benevolent Intent, Generating Business for Company is an Act of Self-Dealing
Legal Compliance Guidance
A business can generate goodwill through its philanthropic efforts, and such efforts can be good for business. For instance, the IRS has made clear that foundation expenditures that raise awareness of charitable causes can incidentally enhance the general reputation or prestige of its sponsoring…
Sample Agreement for Converting Project Grants to General Operating Support
Legal Compliance Guidance, Sample Document
In these unprecedented times, grantors may decide that converting previously awarded project-specific grants to general operating grants is the best way to support grantees and enable them to respond to the needs of their respective communities. While current grant agreements can be revised or…
Nonprofit Law in Ethiopia
Legal Compliance Guidance
Current as of May 2024 | Download print version (PDF)
This describes the legal framework of nonprofit organizations (also known as non-governmental organizations or NGOs) in Ethiopia, along with translations of legislative provisions relevant for a foundation or advisor undertaking an equivalency…
The Decade to Deliver: A Call to Business Action
External Resource
The United Nations Global Compact-Accenture CEO Study on Sustainability offers a candid look at the perspectives of more than 1,230 CEOs across 113 countries and 21 industries on the urgent opportunities and challenges for leaders to address the climate crisis.
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 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 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…
Sample Fiscal Sponsorship Agreement
Sample Document
Editable fiscal sponsorship agreement to establish restricted funds for the benefit of charitable projects run by non-charities.
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…