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Sample policies for gift acceptance, including ethical standards, who has authority to accept gifts on behalf of the foundation, types of gift assets, and more.
This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on…
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…
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…
Operating endowments can provide stability and long-term sustainability for community foundations. They can also provide resources that enable foundation leaders to play a stronger leadership role in the community and direct resources to the most pressing issues. Developing and executing an…
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
The purpose of this chapter is to help you understand the federal tax laws and regulations that govern how, when, and to what extent different types of foundations can engage with policymakers, their…