All Resources
Displaying 353 - 368 of 534 results
Publication
Please note: This resource was published in 2010.
This guide is designed to help foundations consider how more diverse and inclusive practices might advance their mission by making their work more effective and more reflective of communities served. By highlighting 10 ways family…
Publication
Please note: This resource was published in 2010.
This guide is designed to help foundations consider how more diverse and inclusive practices might advance their mission by making their work more effective and more reflective of communities served. By highlighting 10 ways independent…
Publication
Please note: This resource was published in 2010.
This guide is designed to help foundations consider how more diverse and inclusive practices might advance their mission by making their work more effective and more reflective of communities served. By highlighting 10 ways community…
Toolkit
Visibility is vital to community foundations as they seek to gain credibility and attract new resources. But how can younger and smaller community foundations best use their limited marketing budgets? What audiences should they target first? How important is broad public awareness — and how much…
External Resource
The interactive resource guides community foundations through the three main stages of the impact investing journey: Learn, Design, and Activate. At each stage, you can click on various topics to learn more about what the topic entails and how other community foundations have approached place-based…
Legal Compliance Guidance
Question: May a private company foundation support the volunteer activities of the sponsoring corporation's employees?
Answer: Company foundations sometimes play a role in coordinating volunteer activities of the sponsoring corporation's employees. The IRS has approved company foundations'…
Legal Compliance Guidance
Question:
Our company foundation sometimes carries out its own charitable programs. For example, last year we organized a conference on the topic of evaluating program impact for our grantees and other nonprofits in one of our communities. Where does this information get reported on our Form 990-…
Legal Compliance Guidance
Question: Our staff just received a request for a copy of our foundation's Form 990-PF. Are we required to provide this information?
Answer: Yes. A foundation’s tax return on Form 990-PF provides a wealth of information about the organization including asset size, board members, salary information…
Legal Compliance Guidance
The Pension Protection Act of 2006 (PPA) increased the excise tax rates for violations of many of the private foundation rules. In most cases, the first-tier taxes were doubled. These changes are effective for private foundations upon the foundation’s first tax year beginning after August 17, 2006…
Fundamentals
Many foundations may be uncertain about what’s involved when it comes to succession planning. Some wonder why they should worry about the future at all when they have so much work to do in managing their grantmaking, community leadership and development, and administrative duties.
Succession…
Legal Compliance Guidance
Question: Why do Council on Foundations membership materials and invoices state that if my foundation and corporate giving program share a membership, dues must be paid by the corporation? Is this true for other memberships as well?
Answer: IRS self-dealing rules prohibit private foundations (…
Fundamentals
Working with the media should be part of your overall communications plan. Even if you don't have a written communications plan, you still need to focus some attention toward the media. Working with the media—that is, public relations—establishes a strong public presence and image for your…
Legal Compliance Guidance
Question: Are corporate foundations required to file electronically the 2006 Form 990 or Form 990-PF?
Answer: Whether or not a corporate foundation is required to file electronically depends on a number of factors. Generally, only foundations with a substantial number of employees or consultants…
Legal Compliance Guidance
Question:
Can a company provide office space to the company foundation?
Answer:
A parent company can always provide the company foundation with office space as long as it does so free of charge. While it is even possible for the parent company and the foundation to share the cost of office space…
External Resource
From the Boston College Center for Corporate Citizenship, this handbook on responsible investing provides the blueprint for foundation asset managers interested in multiplying their organization’s impact on society.
External Resource
Prepared by the Southern New Hampshire University's School of Community Economic Development and available through Mission Investors Exchange, this case study explores the details of the F.B. Heron Foundation's rationale, exploration, and implementation of its mission-related investment strategy,…
