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FAQ: Scholarships

https://cof.org/content/faq-scholarships
Frequently asked questions about establishing and administering scholarships.

Scholarship Funds and PPA Compliance

https://cof.org/content/scholarship-funds-and-ppa-compliance
Information on bringing scholarship funds into compliance under the PPA.

Scholarships & Grants to Individuals

https://cof.org/topic/scholarships-grants-individuals
Making grants to individuals is a time-honored tradition for many foundations. Organizations that operate grants to individuals programs often find that these activities require in-depth legal knowledge. From information about granting scholarships for study to economic hardship awards, the…

Legal Considerations for Corporate Foundations

https://cof.org/content/legal-considerations-corporate-foundations
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources Many businesses set up related charitable organizations for the purpose of engaging in philanthropic endeavors supported by the company. Because the funding for these charitable organizations is…

Permissible Exempt Purposes Under 501(c)(3)

https://cof.org/page/permissible-exempt-purposes-under-501c3
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…