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FAQ: Agency Endowment Funds

https://cof.org/content/faq-agency-endowment-funds
What is an agency endowment?  What types of organization can establish an agency endowment at a community foundation? When a public charity establishes an agency endowment at a community foundation, which organization owns the contributed funds? Since the agency is releasing legal…

Rules Governing Non-Component Funds

https://cof.org/content/rules-governing-non-component-funds
Historical background of non-component and donor-directed funds.

Accounting for Agency Endowment Funds Held at Community Foundations

https://cof.org/content/accounting-agency-endowment-funds-held-community-foundations
Introduction Nonprofits place their endowment funds with community foundations for a variety of reasons, including investment expertise, efficiencies, and access to planned giving advice and services. As nonprofit organizations seek to place their assets and partner with the foundation,…

Administrative Fees

https://cof.org/content/administrative-fees
Community foundations have one thing in common: When it comes to administrative fee structures, no two are alike. While there's no one right answer, it's important to review and compare your foundation’s fee structure to other foundations of comparable size. Many community foundations are doing…

FAQ: Fiscal Sponsors

https://cof.org/content/faq-fiscal-sponsors
We just received a grant request from a group that is not a public charity. The request states that the group has a “fiscal sponsor” and the grant agreement is countersigned by the fiscal sponsor? Can we make this grant? Yes. A grant to a public charity serving as a fiscal sponsor is treated…

Voter Engagement Foundation Toolkits

https://cof.org/content/voter-engagement-foundation-toolkits
The philanthropic sector has a unique opportunity to highlight the voices and concerns of the communities it serves. Nonprofit VOTE, Independent Sector, United Philanthropy Forum, and the Council on Foundations believe we should bring those voices to the forefront. By producing a toolkit to provide…

Fiscal Sponsorship

https://cof.org/content/fiscal-sponsorship
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources Fiscal sponsorship provides a valuable tool for charitable entrepreneurs to realize their vision by working with an established charity that takes in tax-deductible donations and private foundation…

Understanding Fiscal Sponsorship

https://cof.org/content/understanding-fiscal-sponsorship
Everything you need to know to stay out of trouble with third-party representatives. Does hearing the sentence "Just make that grant check payable to my fiscal agent" stop you in your tracks? It should. If your potential grantees are washing your grant funds through an accommodating charity…

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