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More than 120 “NIL collectives” have been established in the U.S., many of them as tax-exempt 501(c)(3) nonprofit organizations, to raise funds and enter into agreements that compensate student-athletes at specific higher-education institutions in exchange for using the student-athlete's name,…
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…
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…
The Pension Protection Act of 2006 includes the first comprehensive regulation of donor-advised funds. These requirements generally took effect at the beginning of the tax year following enactment of the Act, for charities that hold assets in such funds. However, a provision barring the payment…
This document outlines the basics of component funds, field of interest funds, donor-advised funds, and restrictions around these funds.
Imagine the following scenarios:
A donor advisor has not made a recommendation from a donor advised fund for two years.
An agency has requested that your community foundation not make a distribution from an agency endowment until the agency requests a distribution at some point in the…