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Donors and advisors are prohibited from receiving more than incidental benefits from grants made from their advised funds. Penalties apply to those who received a prohibited benefit, to those who recommended the grant, and, in some situations, to fund managers who approved the recommendation…
This chart details which organizations can receive grants from donor-advised funds and which ones cannot.
The Treasury Department released its report on donor-advised funds (DAFs) and supporting organizations (SOs) in December of 2011. This report, mandated by the Pension Protection Act of 2006, was due in August 2007.
The report is 109 pages, including appendices, and is divided into five chapters…
A Toolkit for Community Foundations
“Impact investing” is the practice of investing for social and environmental impact while generating financial return. For community foundations, impact investing represents a new, complementary tool for achieving community change. Community foundations are…
Donor-advised funds are specifically defined in Section 4966(d)(2) of the Internal Revenue Code as a “fund or account
which is separately identified by reference to contributions of a donor or donors,
which is owned and controlled by a sponsoring organization, and
with respect to which a…
With the sale and use of cannabis still federally prohibited while more states legalize it to varying degrees, the industry is creating far-reaching financial implications for the philanthropic sector.
“Accepting Charitable Contributions from Cannabis Businesses” will help community foundations…
Accepting Cryptocurrency as Charitable Contributions will help community foundations navigate questions and concerns around receiving cryptocurrency as charitable contributions. Get comprehensive, state-by-state information from the Council's Legal Resources Team on how your foundation can…
This paper debunks the myth that advocacy-oriented community leadership is naturally antithetical to fundraising, and highlights examples where foundations have built their fundraising efforts by playing advocacy-oriented community leadership roles.
Donor-Advised Funds (DAFs) have been a growth engine for community foundations since the 1990s but the aspiration today is for DAFs to do more. In Do More than Grow: Realizing the Potential of Community Foundation Donor-Advised Funds, new data and analysis of donor behavior reveals the significant…
Sample policies for gift acceptance, including ethical standards, who has authority to accept gifts on behalf of the foundation, types of gift assets, and more.
This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on…