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A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
This chapter of Mastering Foundation Law reviews what foundation managers need to know about state-level regulations of fundraising: why and how states regulate fundraising; the basic requirements…
Understanding the challenges of currency fluctuations on international grantmaking, and taking action to minimize their impact can ensure that this natural process does not become an added barrier to overseas giving. This resource focuses on some of the challenges foundations and giving programs…
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
In the United States, organizations that qualify to receive charitable tax-deductible contributions are described in Section 501(c)(3) of the Tax Code. These organizations are divided into two main…
Audits are everywhere these days. Consider:
In the wake of corporate accounting scandals, the Sarbanes-Oxley Act was enacted in 2002, imposing corporate governance reforms on public, for-profit companies, including provisions on how financial audits are managed and carried out by auditors.…
Lawyers rarely tell foundation managers, "Relax, don’t worry so much!" But in the case of "tipping," that’s been our advice for more than 10 years. What is the so-called "tipping problem" and why are so many foundations (still) so worried about it?
Tipping occurs when a private…
The Grantmaker Salary and Benefits (GSB) Administrative and Program Expense Tables provide your foundation the data you need to benchmark your organization's administrative, program, service, and qualifying distribution expenses against peers in the field. Containing data collected through the…
It is extremely rare for an organization to lose its tax-exempt status. When it happens, it's typically the end result of a three-step process: (1) The IRS conducts an examination of the tax-exempt organization; (2) the IRS issues a letter to the organization proposing revocation; then (3) the…
Operating endowments can provide stability and long-term sustainability for community foundations. They can also provide resources that enable foundation leaders to play a stronger leadership role in the community and direct resources to the most pressing issues. Developing and executing an…
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…
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…