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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…
Find your member of Congress and their contact information
We're asking you to reach out to your Member of Congress to voice concerns with provisions in the tax bill that could impact philanthropy. You may only have a couple of minutes to make your point as staff will be receiving similar…
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…
Explore the Data
See the results from the FY23 Survey,
and join our webinar on April 30 todiscuss the findings.
Submit your foundation's data at any time.
Explore the benchmarking tool.
The idea behind CF Insights is simple: What if each community foundation could know what all…
What if each community foundation can know what all community foundations collectively know?
Data is a driving force behind effective decision-making, and in the world of philanthropy, it's no different. Through CF Insights, community foundations can access up-to-date, real-world data on…
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…
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…
On May 9, the House Ways and Means Committee released initial legislative text of the tax bill to be marked up this week. The Committee is expected to release a revised and more substantive bill Monday afternoon, so the provisions below could be modified and are subject to change.
Individual…
Please note that the content of this webinar was recorded on May 15, 2025, and is subject to change. Please see the Latest Updates & Resources Page for the most current information.
The House Committee on Ways and Means formally announced last week that it will mark up its tax…
As the One, Big, Beautiful bill containing the many Republican priorities moves through Congress under the reconciliation process, this page aims to answer frequently asked questions regarding the bill's key provisions impacting the philanthropic sector and charitable giving.
This page will be…