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Intermediate Sanctions Regulations Checklist
Covering Travel Expenses of Family Members
Pros and Cons of Sharing Board Members With Grantees
Tangible Benefits Resulting from Grants
Accepting Tickets from Grantees
Document Retention & Destruction Guidelines
Public Disclosure Requirements for Foundations
IRS FAQs about Public Disclosure Requirements
Compensate Your Board? Legal and Ethical Considerations
Executive Compensation Best Practices
Reporting and Classification of Assets Under UPMIFA
Legal and Accounting Challenges of Underwater Endowment Funds
Investment Management Practice Tips and Resources
Working with a Donor's Investment Manager
IRS Audit Survival Tips
IRS Search Tool: Select Check
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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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