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Join this members-only peer group for informal, interactive peer discussions designed for community foundation staff who serve as philanthropic advisors or are involved in donor stewardship.Held every other month, these gatherings offer valuable opportunities for peer learning and connection.To…
Internal Revenue Code § 4945(e) allows private foundations to appear or communicate with a legislative body concerning a decision of that body that might affect the existence of the foundation, its powers and duties, its tax-exempt status, or the deductibility of contributions to it.
What…
With the proliferation of bitcoin and other forms of digital (or "crypto") currencies around the world, a growing number of charitable donations are being given via these transaction vehicles. To what extent have community foundations entered this space? Which cryptocurrencies are the most popular…
Increasing taxes on private foundations means fewer dollars to charitable organizations, from food pantries to disaster relief groups. The below data from Candid shows that in almost every state, private foundations will have to pay millions more in taxes, crippling their ability to respond to the…
Keeping donors interested and excited about their philanthropy is a fundamental task for a community foundation. After all, donors are your best source for additional gifts and larger “legacy” gifts in the future.
Community foundations provide donor services to achieve two main goals - to keep…
Community foundations are often faced with requests from donors or local volunteers who wish to express their support by raising money for the community foundation or for a particular fund. When volunteers engage in fundraising activities on behalf of the community foundation (a practice called…
A development plan outlines a foundation’s goals and strategies for developing resources. It explains how staff, board members, and other volunteers should focus their development efforts within a certain period (usually one or two years). A development plan also helps measure progress in the midst…
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…
This page outlines the range of purposes that qualify an organization for tax exemption under section 501(c)(3) of the Internal Revenue Code. It explains how the IRS and courts interpret key terms — especially "charitable" — and how those interpretations shape eligibility.
Permissible Exempt…
Community Foundations and other public charities may engage in an insubstantial amount of lobbying as part of normal operations. But what are the rules around engaging in self-defense?
Internal Revenue Code Section 4911(d)(2)(C) provides public charities with an exception to the…