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Americans may disagree about various aspects of war, but there is broad support for helping the men and women who are fighting in wars and the families they have left behind. Dedicated assistance groups are working to provide aid to military personnel and their relatives. This article surveys the…
After listening, research, and consultation with the field, the Council on Foundations is expanding legal support to help community foundations prepare for—and respond to—threats that could shape the future of the sector.
The resources presented on this page provide additional analysis,…
Prepared by Leon Fresco, Partner at Holland & Knight LLP for the Council on Foundations | Finalized February 2026Download this guidance as a PDF.BackgroundThe purpose of this memo is to provide guidance to foundations for interacting with immigration agents on their property. Although there was…
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…
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
The Current Environment
Foundations are under increasing political scrutiny regarding their relationships with organizations that have engaged in protests, especially in situations where…
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…
As many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L 115-97) expire at the end of 2025, the 119th Congress, led by Republican majorities in both chambers and the incoming Trump Administration, will prioritize passage of tax legislation. This page analyzes key provisions from the TCJA…
On June 29, 2023, the U.S. Supreme Court issued its ruling on two cases involving the use of race-conscious admissions practices by colleges and universities: Students for Fair Admissions (SFFA) v. Harvard and SFFA v. University of North Carolina (UNC).
The majority opinion held that 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…
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
Congress’s power to conduct inquiries, including information requests, the issuance of subpoenas, and public hearings has long been recognized by the courts as part of Congress’s power to…