Legal Compliance Guidance

Legal Disclaimer

All information on this website, and all publications, articles, email 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 purpose of avoiding any penalties that may be imposed under the Internal Revenue Code. Council members may email legal@cof.org with inquiries and for more information.

Displaying 1 - 16 of 165 results

Accepting Cryptocurrency as Charitable Contributions

Legal Compliance Guidance
Accepting Cryptocurrency as Charitable Contributions will help community foundations navigate questions and concerns around receiving cryptocurrency as charitable contributions. Get comprehensive, state-by-state information from the Council's Legal Resources Team on how your foundation can process…

Accepting Charitable Contributions from Cannabis Businesses

Legal Compliance Guidance
With the sale and use of cannabis still federally prohibited while more states legalize it to varying degrees, the industry is creating far-reaching financial implications for the philanthropic sector. “Accepting Charitable Contributions from Cannabis Businesses” will help community foundations…

Guidance for Making Grants to Support Ukraine

Legal Compliance Guidance
Over the last two weeks, we’ve received scores of questions from the field about how to help the Ukrainian people during the ongoing Russian invasion, including during our recent webinar with the State Department. The outpouring of support and willingness to make immediate relief funds available…

How to Calculate the Public Support Test

Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources In the United States, organizations that qualify to receive charitable tax-deductible contributions are described in Section 501(c)(3) of the Tax Code. These organizations are divided into two main…

Nonprofit Law in Tanzania

Legal Compliance Guidance
Current as of February 2021 | 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…

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…

Extension of Tax Filing Deadlines for Tax-Exempt Organizations in 2020

Legal Compliance Guidance
IRS Notice 2020-23, issued on April 9, 2020, clarifies that tax-exempt organizations are fully included in COVID-19 relief. Specifically, the filing and tax payment deadlines for IRS Form 990 series (990, 990-EZ, 990-PF, and 990-T) normally due between April 1, 2020 and July 15, 2020 are…

Tips and Resources for Responding Globally to COVID-19

Legal Compliance Guidance
Making grants outside of the United States can be complicated even when there isn’t a global pandemic. COVID-19 impacts communities in different ways and while some countries have robust public health systems, others do not. Additionally, governments are responding in vastly different ways in how…

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…

The PayPal Charitable Giving Fund Settlement and Variance Power

Legal Compliance Guidance
A multi-state settlement agreement between PayPal Charitable Giving Fund (PPGF) and almost two-dozen states was announced to address issues of transparency and PPGF’s website disclosures. One notable area about which state regulators raised concerns was disclosure by PPGF of the fact that PPGF…

Gifts of Cryptocurrency and Charitable Acknowledgments: IRS FAQs Provide Guidance

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 for…

Nonprofit Law in Ethiopia

Legal Compliance Guidance
Current as of August 2022 | 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…

Questions?

Connect with Council Staff
Share on FacebookShare on TwitterShare on LinkedInShare on all