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The election season, particularly in presidential election years, brings with it both opportunities and challenges for private foundations and public charities. Grantmakers can use this opportunity to increase civic involvement, provide nonpartisan information about candidates and educate…

The rules of advocacy and lobbying for community and public foundations differ somewhat from private foundations. As a community or public foundation, the law allows the following: Advocacy Lobbying Funding Lobbying Advocacy Yes, community and public foundations may engage in advocacy…

The rules of advocacy and lobbying for private foundations differ somewhat from community and public foundations. As a private foundation, the law allows the following: Advocacy Lobbying Funding Lobbying Advocacy Yes, private foundations may engage in advocacy activities as described under…

Companies and their private foundations must carefully navigate the dos and don’ts of contact between foundation employees and legislators. How should the company foundation's grants and activities fit into the sponsoring company's efforts to develop strong relationships with government officials…

Editable conflict of interest policies for staff and board members. 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, and the…

Ordinarily, established private foundations and public charity grantmakers would ignore the IRS's revision of Form 1023, Application for Recognition of Exemption from Federal Income Tax. After all, these groups have already received their determination letters. But the revised Form 1023 and the…

This article focuses on conflicts of interest around foundation investments. May foundation board members (or other closely affiliated individuals or businesses) manage foundation investments? May they be paid for this service? What factors should foundation managers consider before they select an…

This article explores one of the more common questions about conflicts of interest: May the foundation's lawyer serve as a trustee? Foundation Lawyer/Trustee Often, the lawyer who drafted a foundation's organizing documents stays on as counsel to the organization. He or she may be asked to serve…

Directors & Officers liability insurance provides financial protection for a foundation and its directors, officers, employees, and volunteers in the event of a lawsuit. Does your foundation need D&O insurance? A foundation doesn't have to be in the wrong to be sued. D&O insurance…

A look at some of the legal and non-legal aspects of merging one charitable program or organization with another. Ray S. Munney, executive director of the Zenith County Community Foundation, had three meetings scheduled Tuesday morning. The first was with the new manager of a local corporation's…