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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…
Leading Locally 2023 - Marketing Toolkit
Toolkit
Leading Locally 2023 Marketing Toolkit
Tips for using this toolkit:
Copy and paste this text to use on your organization’s social platforms.
For email, when you copy and paste the content, make sure the formatting is okay in your blast email system. It may require some cleaning.
For…
2022 Grantmaker Salary and Benefits Report: Key Findings
Publication, Research
Drawing from data provided by 1,003 institutional responses, the 2022 GSB Key Findings highlights important human resource trends that are shaping the philanthropic sector. This year’s key findings feature the voices of human resources professionals and leaders from across the sector as they…
Are We Funding Hate?
Fundamentals
Why should corporate philanthropy and corporate social responsibility staff be concerned about this issue?
Many corporations are taking steps to ensure that they are not funding hate and extremism through their corporate foundations, direct contributions, or employee giving programs. The reasons…
2022 Grantmaker Salary and Benefits Report: Board Compensation Tables
Publication, Research
The 2022 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 2022 Grantmaker Salary and Benefits Survey and presented…
2022 Grantmaker Salary and Benefits Report
Publication, Research
The 2022 Grantmaker Salary and Benefit report is updated with the most recent sector data. Information is presented by grantmaker type, foundation type, asset size, and geographic location. Additionally, 2022 report contents include:
Salary data on 10,304 full-time staff from 1,003…
The State of Global Giving by U.S. Foundations: 2022 Edition
Publication, Toolkit
For 25 years, the Council on Foundations and Candid have partnered on studies of globally focused giving by U.S. foundations. The new edition of The State of Global Giving by U.S. Foundations dives into 2016-2019 data to provide the latest perspective on how the nation’s foundations are supporting…
2021 Council on Foundations - Commonfund Study of Investment of Endowments for Private and Community Foundations (CCSF)
Publication, Research
The CCSF Study is the field’s most comprehensive and authoritative study on investment and governance policies and practices. The 2021 CCSF studies 231 private and community foundations that represent $119.7 billion in assets. Topics covered include:
Returns and Investment Objectives
Asset…
Rules of Advocacy and Lobbying for Grantmakers
Recording
Members, access for free
Nonmembers, purchase in store
It is easy to get hung up on what you think you cannot do when engaging with policymakers. The good news is, you can do more than you may think!
Though the law varies among different types of foundations, all foundation types can engage in…
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…
Values-Aligned Philanthropy for Community Foundations
Publication, Toolkit
Through our Values-Aligned Philanthropy project, the Council on Foundations is encouraging foundations to take steps to ensure that they are not funding hate. Our white paper created a landscape scan of the issue and the work being done in the philanthropic sector to combat hate funding. We also…
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…
2021 Grantmaker Salary and Benefits Report: Key Findings
Publication, Research
Drawing from data provided by 952 institutional responses, the 2021 GSB Key Findings highlights important human resource trends that are shaping the philanthropic sector. This year’s key findings feature the voices of human resources and operations leaders from community foundations,…
2021 Grantmaker Salary and Benefits Report
Publication, Research
The Grantmaker Salary and Benefits Report (GSB) provides salary, benefits, and diversity data for full-time staff at U.S. foundations to aid in budget planning and personnel practice benchmarking. Information is presented by grantmaker type, foundation type, asset size, and geographic location.…
Values-Aligned Philanthropy: Foundations Resisting Hate and Extremism
Publication
In late 2020, the Council on Foundations (the Council) launched the Values-Aligned Philanthropy project to continue to build on their previous efforts within the philanthropic sector to respond to growing concern about the issue of funding hate and extremism. The Council took this step recognizing…
About Council Resources
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. Council members may e-mail legal@cof.org with inquiries and for more information.
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