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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…
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…
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…
This white paper provides a review of critical governance issues that foundations must consider to remain in compliance with prevailing and emerging laws and regulations. Readers can expect content focused on trustee fiduciary responsibilities as relates to duties of care, loyalty, and…
The persistent scrutiny of nonprofit governance has prompted leaders at many types of organizations to take steps to assure that their own houses are in good legal and financial order. This checklist is a good place for you as a private foundation to start.
The 2022 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 2022 Grantmaker Salary and Benefits Survey and presented…