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OverviewOn November 14, 2023, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released proposed regulations that would clarify how the Treasury and the IRS interpret rules governing donor advised funds (DAFs) under Section 4966. Specifically, the proposed rule…
Join this members-only peer group for informal, interactive peer discussions designed for community foundation staff who serve as philanthropic advisors or are involved in donor stewardship.Held every other month, these gatherings offer valuable opportunities for peer learning and connection.To…
This handy flowchart can help you determine which funds should be classified as donor-advised under the Pension Protection Act of 2006. Remember, a fund is only a donor-advised fund if:
A donor or person appointed or designated by the donor has, or reasonably expects to have, advisory…
Coming Together, Not Apart: Building the Hearts, Minds, and Skills for Leading Across Differences is the third of three Council on Foundations publications exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. It discusses…
Coming Together, Not Apart, is a three-publication series exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. Specifically:Part 1: How Philanthropy Supports Connection in a Time of Dangerous DivisionComing…
Coming Together, Not Apart: How Philanthropy Supports Connection in a Time of Dangerous Division is the first of three Council on Foundations publications exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. It dives deep…
Coming Together, Not Apart: Inside the Work of Turning Conflict Into Collaboration is the second of three Council on Foundations publications exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. It dives deep into how…
With the proliferation of bitcoin and other forms of digital (or "crypto") currencies around the world, a growing number of charitable donations are being given via these transaction vehicles. To what extent have community foundations entered this space? Which cryptocurrencies are the most popular…
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…