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 England & Wales
Current as of May 2021 | Download print version (in PDF)
This section describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in England & Wales, and includes translations of legislative provisions relevant for a foundation or…
Nonprofit Law in Czech Republic
Current as of February 2024 | Download print version (in PDF)
This report describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in the Czech Republic, and includes translations of legislative provisions relevant for a foundation or…
Nonprofit Law in Croatia
Current as of December 2020 | Download print version (in PDF)
This section describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Croatia, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in China
Current as of January 2024 | Download print version (in PDF)
This section describes the legal framework for nonprofit organizations (also known as non-governmental organizations or NGOs) in China, and includes translations of legislative provisions relevant for a foundation or advisor undertaking…
Nonprofit Law in Canada
Current as of April 2024 | Download print version (in PDF)
This section describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Canada, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in Brazil
Current as of October 2024 | Download print version (in PDF)
This section describes the legal framework of nonprofit organizations (also known as non-governmental organizations or NGOs) in Brazil, along with translations of legislative provisions relevant for a foundation or advisor undertaking an…
Nonprofit Law in Australia
Current as of May 2021 | Download print version (in PDF)
This report describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Australia, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in Argentina
Current as of July 2023 | Download print version (in PDF)
This report describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Argentina, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in Afghanistan
Current as of April 2024 | Download print version (in PDF)
This section describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Afghanistan, and includes translations of legislative provisions relevant for a foundation or advisor…
FEMA National Disaster Recovery Program Database
External Resource
With the development of the National Disaster Recovery Framework (NDRF), FEMA worked to create systems that can supplement, and not replace, current and ongoing community planning and recovery efforts. To support this effort, FEMA developed a web-based tool, the National Disaster Recovery Program…
Providing Relief in Times of Disaster - Private Foundation Giving
Legal Compliance Guidance
Grants to Public Charities from Private Foundations
For a private foundation, disaster relief grants to Section 501(c)(3) public charities based at home or abroad can be relatively straightforward, provided the grantee is not legally classified as a supporting organization.
If the grantee is…
Matching Gifts and Donor Benefits
Legal Compliance Guidance
Question: A public television station provides thank-you gifts of varying values based upon the amount of a donor’s contribution. An employee of a corporation makes a gift to a local public television station. Can the corporate foundation match the gift as part of its matching gift program, even…
Sharing Office Equipment & Supplies
Legal Compliance Guidance
Office equipment and supplies may always be shared if the parent company provides the foundation with the equipment or supplies free of charge. It is also possible for the parent company and the foundation to share the cost of equipment and supplies, but great care needs to be taken to structure…
Tickets to Fundraisers
Legal Compliance Guidance
Question:
What should corporate foundations and their parent companies consider when purchasing tickets to fundraisers?
Response:
Whether they are tickets to a dinner, to a performance, or simply for general admission to a facility, tickets have an economic value. When a company or foundation…
Stewardship Principles for Corporate Grantmakers
Publication
The Stewardship Principles for Corporate Grantmakers are a set of governance best practices that embody how corporate philanthropies can reflect fundamental values including honesty, integrity, fairness, and trust, in their board governance, management, and grantmaking.
Sample Foundation Investment Policy
Sample Document
This document is an editable foundation investment policy template.
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 relationship, and…