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This peer learning circle is designed to facilitate connections, build relationships, and foster candid discussion about the rewards and challenges of working to connect and collaborate across differences. Meeting every other month, the peer learning circle provides a supportive environment for…
Internal Risk Management for FoundationsIn response to the ongoing changes to the legal and policy landscape, it has become increasingly important for foundations and charitable nonprofits to engage best practices for mitigating their potential legal and operational risks. We worked with outside…
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…
This peer learning circle is designed to facilitate connections, build relationships, and foster candid discussion about the rewards and challenges of working to connect and collaborate across differences. Meeting every other month, the peer learning circle provides a supportive environment for…
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…
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…
Self-Defense Exception: A legislative proposal to modify the private foundation excise tax on net investment income under IRC section 4940 would qualify as a self-defense issue, because it affects a private foundation’s duties. Private foundations may therefore communicate with the legislature, its…
What are DEI Peer Learning Circles?
DEI Peer learning circles provide a unique opportunity for all Council members who are newer or in earlier stages of implementing diversity, equity, and inclusion initiatives across their organizations to come together and embark on their DEI journeys. In…
What are DEI Peer Learning Circles?
DEI Peer learning circles provide a unique opportunity for all Council members who are newer or in earlier stages of implementing diversity, equity, and inclusion initiatives across their organizations to come together and embark on their DEI journeys. In…