Search Resources
Displaying 97 - 112 of 480 results
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…
Connecting Community Foundations with the SDGs (Europe)
External Resource
The European Community Foundation Initiative report provides in-depth examples of community foundations throughout Europe adopting the SDGs and how they can work towards achieving the goals.
SDG Partnerships Agenda 2030: Accelerating Progress
External Resource
Philanthropy University, the Conrad N. Hilton Foundation, and GSVlabs published a new report on the SDGs and how the various sectors, including philanthropy, can drive progress towards achieving the SDGs.
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…
Global Family Philanthropy: Exploring Key Considerations for Giving Across Borders
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. However,…
2019 Grantmaker Salary and Benefits Report: Board Compensation Tables
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…
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…
Philanthropy and the SDGs: Practical Tools for Alignment
External Resource
Rockefeller Philanthropy Advisors' guide for philanthropists to align your practices with the SDGs.
Philanthropy and the SDGs: Getting Started
External Resource
Rockefeller Philanthropy Advisors' strategic guide for philanthropy to get started implementing the SDGs.
Shaping the global agenda to maximize city leadership on the SDGs
External Resource
A Brookings Institution report on the experiences of vanguard cities in implementing the SDGs.
The Decade to Deliver: A Call to Business Action
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.
Goalkeepers 2019 Report
External Resource
The Bill & Melinda Gates Foundation 2019 report on progress towards the Sustainable Development Goals.
Advice from the Field: Responding to Mass Casualty Events
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…
Giving USA 2019
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
Giving by…
CECP's Giving in Numbers
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…
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.