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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…
Legal Office Hours for Community Foundations
Recording
Over the past weeks, COVID-19 has changed most community foundation's disaster and crisis management plans by the hour. As primary local funders throughout this pandemic, many are launching local response funds, shifting to immediate operational and unrestricted grants, and seeking best…
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 to the outbreak in vastly…
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…
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.
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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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