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The 2026 Grantmaker Salary and Benefits Report contains the most comprehensive and up-to-date data on U.S. philanthropic sector salaries, benefits, and demographic details, with information presented by grantmaker type, foundation type, asset size, and geographic location. The 2026 Grantmaker…
The 2026 Board Compensation Tables provide foundation board and staff with the tools they need to benchmark their board compensation policies and practices against peers in the field. This report contains data collected through the Council’s 2026 Grantmaker Salary and Benefits Survey and presented…
Tickets, tables, and gala invitations may seem like a simple perk of philanthropic giving. For foundation managers, however, they are often far more complex than they appear. If you manage a family, corporate, or community foundation, you have probably faced the question, "Can we use these?" The…
What are the legal requirements for private foundations wishing to make cross-border grants?
What is equivalency determination?
What is expenditure responsibility?
How do I decide whether to use equivalency determination or expenditure responsibility?
What are the legal…
The 2025 Grantmaker Salary and Benefits (GSB) Administrative and Program Expense Tables provide foundations the benchmarking data needed to measure administrative, program, service, and qualifying distribution expenses against peers in the field. Containing data collected through the Council’s GSB…
Private foundations wishing to make a cross-border grant must ensure that:The grant is clearly for a charitable purpose, andThe grant counts as a qualifying distribution for the purpose of meeting the foundation’s annual distribution requirement.The easiest way for a private foundation to satisfy…
An informative conversation, aiming to provide attendees with knowledge and a nuanced understanding of the AI data center issue, its impact on rural America, and the role of community self-determination. The discussion is descriptive, not prescriptive, and focused on data, ambiguities, and what…
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
In the event that a senior leader of a community foundation or similar organization is arrested at a First Amendment protected protest, preparing for an immediate response is essential to…
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…