Search Resources
Displaying 129 - 144 of 500 results
CDFI Fund Map of All Census Tracts Eligible for Designation as a Qualified Opportunity Zone
External Resource
The CDFI Fund has identified over 41,000 population census tracts that are eligible for designation as a QOZ, including (1) 31,680 population census tracts that are Low-Income Communities (LICs) eligible for designation as QOZs; and (2) 9,453 non-LIC population census tracts that are eligible for…
US Impact Investing Alliance Resources on Opportunity Zones
External Resource
Now that Opportunity Zones have been designated, individual and corporate investors are then given the opportunity to defer capital gains taxes when they reinvest the earnings in these communities. Additional incentives accrue over five, seven and ten years if the investment is maintained – thereby…
How Community Foundations Can Use the Opportunity Zone Tax Incentive for Community Development?
External Resource
This white paper from the Community Foundation Public Awareness Initiative discusses a timely and significant opportunity for community foundations (CFs): How they can use the recently enacted federal Opportunity Zone tax incentive to benefit communities in need by leveraging their knowledge of…
Community Foundations, Meet Opportunity Zones
External Resource
Guest writer Adam Northup, LOCUS Advisor, shares what every Community Foundation should know about Opportunity Zones. Created by the new tax law, this new tool has the potential to revitalize left behind communities.
Mission Investors Exchange Opportunity Zones Resources
External Resource
The OZ program is intended to spur long-term investments in low-income census tracts in the U.S. The new law allows investors to place unrealized capital gains (a profit from an investment that hasn’t yet been sold) into authorized O Funds that invest capital into OZs. The greatest benefits would…
LOCUS National Opportunity Zones Ranking Report
External Resource
With the creation of the federal Opportunity Zones incentive program, trillions of dollars in new private investment will flow into pre-designated low-income communities around the country. But will this investment benefit the people living in these communities now, or will they be displaced as new…
Department of the Treasury Opportunity Zones Resources
External Resource
Treasury and IRS have issued an initial set of proposed regulations and guidance on how the Qualified Opportunity Zone tax benefits under IRC 1400Z-2 (including the certification of Qualified Opportunity Funds and eligible investments in Qualified Opportunity Zones) will be administered.…
Sample Scholarship Award Letter
Sample Document
Editable scholarship award letter to be sent to selected grantees.
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…
Sample Social Media Policy
Sample Document
Editable internal polices for staff, board members, and committee members about the use of social media.
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…
The State of Religious Diversity in America
External Resource
As the United States faces division over the increasing religious diversity in the nation, faith leaders and philanthropists came together in 2018 to discuss #ThisAmericanMoment. The event, This American Moment: Bridging Religious Divides, was co-hosted by the Council on Foundations, The…
Pluralism in Peril: Challenges To An American Ideal
External Resource
Addressing how our nation can maintain its historical commitment to embracing people of all faith backgrounds against a backdrop of polarization, Pluralism in Peril by the Inclusive America Project looks at tools and strategies available to defenders of this core American value.
International Grantmaking: A Guide for Funders Making Grants Outside the United States
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
Making grants to institutions outside of the United States is challenging and rewarding. We hope this revised publication will be a useful resource that encourages grantmakers of all types to expand…
How Many People Will the World Leave Behind? Assessing current trajectories on the Sustainable Development Goals
External Resource
Do the Sustainable Development Goals (SDGs) matter for real people? In 2015, at the United Nations, all countries agreed on the set of ambitious economic, social, and environmental targets to be achieved by no later than 2030, guided by a central motivation to “leave no one behind.” But is the…
Updates on Global Giving and Non-Tax US Regulations that Impact Funders
Recording
If you have any questions, pleae email legal@cof.org.
Topics included regulations like the Foreign Agent Registration Act (FARA), Foreign Corrupt Practices Act (FCPA), US Treasury’s voluntary anti-terrorism guidelines and more.
Webinar Recording: Show Me the Money: Fundraising Tips for Community Foundations in the New Political Landscape
Recording
Today’s political climate poses unique challenges for community foundations, particularly as local communities and nonprofits deal with changes in their communities caused by budget cuts across a variety of programs. But the challenges also pose huge opportunities to fine-tune your organization…
Don't Be Caught Off-Guard This Tax Season: A Guide for Navigating the New UBIT Rules
Recording
Does your organization provide parking/transportation benefits to employees or do you already file the Form 990-T? If you answered yes to either of those questions, your organization will owe taxes for 2018 and the filing process is going to be different than it was last year. The Council’s…
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.
Take the Pledge
Commit to acting with fierce urgency to support our nonprofit partners, as well as the people and communities hit hardest by the impacts of the pandemic.