All Resources
Displaying 113 - 128 of 521 results
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…
Publication
This paper by the Council, BNY Mellon, and Give2Asia explores the opportunities and challenges that face global families as they seek to conduct cross-border philanthropy. From coordinating family strategy to navigating complex tax regimes, global family philanthropy is not a simple feat.…
Publication, Research
The 2019 Board Compensation Tables provide foundation board and staff with the tools they need to benchmark their board compensation policies and practices against peers in the field. This report contains data collected through the Council’s 2019 Grantmaker Salary and Benefits Survey and presented…
Legal Compliance Guidance
Current as of June 2025 | 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…
External Resource
Rockefeller Philanthropy Advisors' guide for philanthropists to align your practices with the SDGs.
External Resource
Rockefeller Philanthropy Advisors' strategic guide for philanthropy to get started implementing the SDGs.
External Resource
A Brookings Institution report on the experiences of vanguard cities in implementing the SDGs.
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.
External Resource
The Bill & Melinda Gates Foundation 2019 report on progress towards the Sustainable Development Goals.
Publication
Community foundation growth impacts all aspects of the operating model. Whether growth happens steadily or is the result of a large, one-time contribution, it is likely to create the need for additional capacity. Through a survey created and disseminated by the Fiscal and Administrative Officers…
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…
External Resource
Amid a complex climate for charitable giving, American individuals, bequests, foundations, and corporations gave an estimated $427.71 billion to U.S. charities in 2018, according to Giving USA 2019: The Annual Report on Philanthropy for the Year 2018.
Highlights from the Report …
External Resource
CECP’s Giving in Numbers is the unrivaled leader in benchmarking on corporate social investments. It is the premier industry survey and research, providing standard-setting criteria in a go-to guide that has defined the field and advanced the movement. CECP has the largest and most historical data…
Sample Document
Community foundations that award scholarships and other grants to individuals from funds with donor involvement should be sure these funds comply with the requirements of the Pension Protection Act of 2006.
The PPA prohibits grants to individuals from funds that meet the fairly broad definition of…
Publication
American democracy faces challenges that raise difficult questions for philanthropy. Have funders done everything possible to shore up democratic values and aspirations, or pursued their own ideas of the public good and turned a blind eye to these challenges? To what extent can philanthropy’s…
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…
