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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…
Atlanta Daily World: Major charity distances itself from donations to controversial groups
Fidelity and Schwab Ban Gifts From Donor-Advised Funds to NRA-Affiliated Charities
‘Hate Groups’ Received Millions From 351 Charities and Foundations, Chronicle Review Finds
Opinion: How Philanthropy…
Amalgamated Foundation 'Hate is Not Charitable' Campaign: Sign-On Campaign for Foundations and Organizations to Pledge to End Hate Funding
Anti-Defamation League and Charles Koch Institute Report: Communities Overcoming Extremism — the After Charlottesville Project
Horizon Forum: What Do the…
Why should corporate philanthropy and corporate social responsibility staff be concerned about this issue?
Many corporations are taking steps to ensure that they are not funding hate and extremism through their corporate foundations, direct contributions, or employee giving programs. The reasons…
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…