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IRS Publication 1771: Charitable Contributions–Substantiation and Disclosure Requirements

https://cof.org/content/irs-publication-1771-charitable-contributions-substantiation-and-disclosure-requirements
Explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions, and for taxpayers who make contributions.

Public Disclosure of Form 990-T for Private Foundations and Public Charities

https://cof.org/content/public-disclosure-form-990-t-private-foundations-and-public-charities
Under the Pension Protection Act of 2006 (PPA), the rules for public disclosure of the Form 990-T by public charities and private foundations became identical to those for Form 990. Which forms are affected? Any Form 990-T filed after August 17, 2006. What are the public disclosure…

Sample Board of Directors Election and Retention Policy

https://cof.org/content/sample-board-directors-election-and-retention-policy
This is a sample document to guide the development of your Board of Directors election and retention policy.

Building a Successful CEO-Board Chair Relationship

https://cof.org/content/building-successful-ceo-board-chair-relationship
Both the board and CEO advance each foundation’s mission. They hold different responsibilities, but they need to support and balance each other. The board chair-CEO partnership is crucial to your foundation’s effectiveness, as well as to your success as a CEO. As one CEO said, “To have a…

Corporate Disclosure and the Sarbanes-Oxley Act of 2002

https://cof.org/content/corporate-disclosure-and-sarbanes-oxley-act-2002
What is the Sarbanes-Oxley Act? The Sarbanes-Oxley Act of 2002 was designed to rebuild public trust in the corporate community in the wake of the Enron scandal and other corporate and accounting scandals. Sarbanes-Oxley requires publicly traded companies to adhere to governance standards that…

Sample Disclosure and Confidentiality Statement for Staff and Board Members

https://cof.org/content/sample-disclosure-and-confidentiality-statement-staff-and-board-members
You can use this document to guide the development of your disclosure and confidentiality statement for staff and board of directors.

Ten Ways for Community Foundations to Consider Diversity and Inclusive Practices

https://cof.org/content/ten-ways-community-foundations-consider-diversity-and-inclusive-practices
Please note: This resource was published in 2010.   This guide is designed to help foundations consider how more diverse and inclusive practices might advance their mission by making their work more effective and more reflective of communities served. By highlighting 10 ways community…

Ten Ways for Independent Foundations to Consider Diversity and Inclusive Practices

https://cof.org/content/ten-ways-independent-foundations-consider-diversity-and-inclusive-practices
Please note: This resource was published in 2010.   This guide is designed to help foundations consider how more diverse and inclusive practices might advance their mission by making their work more effective and more reflective of communities served. By highlighting 10 ways…

Ten Ways for Family Foundations to Consider Diversity and Inclusive Practices

https://cof.org/content/ten-ways-family-foundations-consider-diversity-and-inclusive-practices
Please note: This resource was published in 2010.   This guide is designed to help foundations consider how more diverse and inclusive practices might advance their mission by making their work more effective and more reflective of communities served. By highlighting 10 ways family…