Skip to main content

Utility Menu

  • Contact us
  • News & blogs
  • Job Board

User account menu

Login
Home CoF icon logo
Search close

Main navigation

  • About
    • About the Council
      • Mission, Vision, and Core Beliefs
      • 2021-2025 Strategic Direction
      • Ethical Principles
      • Press Releases
      • Diversity, Equity, and Inclusion Commitment
      • Our Supporters
      • Work at the Council
    • Leadership and Staff
      • Board of Directors
      • President and CEO
      • Council Staff
  • Resources
    • Resource Library
      • Grantmaker Salary and Benefits Report
      • Disaster Grantmaking and Response to Specific Disasters
      • Values-Aligned Philanthropy
      • View all
    • Legal Resources
      • Mastering Foundation Law
      • Sample Documents
      • Legal FAQs
      • Legal Resources Team
      • View all
    • Country Notes
      • Africa
      • Americas
      • Asia & Oceania
      • Europe
    • Other Resources
      • Center for Community Foundations
      • Community Foundation Locator
      • Philanthropic Infrastructure
      • CF Insights
  • Peer Communities
    • Philanthropy Exchange
      • Open Exchange
      • Role-Focused Peer Communities
      • Foundation-Specific Peer Communities
      • Peer Learning Circles
  • Advocacy
    • Take Action
      • Action Alerts
      • Policy and Advocacy Training Center
      • Public Policy Action Network
      • Advocacy Toolkit
      • Advocacy and Lobbying Resources
    • Policy Issues & Analysis
      • Policy Agenda for the 119th Congress
      • 2025 Tax Reform
      • Executive Orders & Actions We Are Monitoring
      • Protecting Philanthropy
      • Charitable Giving
      • View all
    • Executive Branch Engagement
      • Federal Partnerships
      • Federal Liaisons
      • HUD Secretary's Award
      • FEMA National Disaster Recovery Program Database
    • Other Public Policy Resources
      • Public Policy Advisory Committee
      • Regulatory Engagement
      • Amicus Briefs
      • Council Letters to Congress & Administration
  • Programs
    • Our Programs
      • Career Pathways
      • Community Foundations National Standards
      • Council Awards
      • Diversity, Equity, and Inclusion
      • Global Philanthropy
    • Foundation-Specific Programs & Services
      • Community Foundations
      • Corporate Philanthropy
      • Private Foundations
      • Public Grantmaking Charities
    • Our Initiatives
      • Better Stories, Better Language
      • Building Common Ground
      • Executive Leadership
      • Locally Led Development
      • Sustainable Development Goals
      • Values-Aligned Philanthropy
  • Events
    • All Events
      • Leading Locally
      • Webinars
      • Trainings
      • Member Policy Briefings
      • Peer Events
      • Retreats
      • Archives
      • DEI Roundtables
  • About
    • About the Council
      • Mission, Vision, and Core Beliefs
      • 2021-2025 Strategic Direction
      • Ethical Principles
      • Press Releases
      • Diversity, Equity, and Inclusion Commitment
      • Our Supporters
      • Work at the Council
    • Leadership and Staff
      • Board of Directors
      • President and CEO
      • Council Staff
  • Resources
    • Resource Library
      • Grantmaker Salary and Benefits Report
      • Disaster Grantmaking and Response to Specific Disasters
      • Values-Aligned Philanthropy
      • View all
    • Legal Resources
      • Mastering Foundation Law
      • Sample Documents
      • Legal FAQs
      • Legal Resources Team
      • View all
    • Country Notes
      • Africa
      • Americas
      • Asia & Oceania
      • Europe
    • Other Resources
      • Center for Community Foundations
      • Community Foundation Locator
      • Philanthropic Infrastructure
      • CF Insights
  • Peer Communities
    • Philanthropy Exchange
      • Open Exchange
      • Role-Focused Peer Communities
      • Foundation-Specific Peer Communities
      • Peer Learning Circles
    Get Started

    Philanthropy Exchange Basics

    Learn how to get started on the exchange and the basics of posting.

    Learn more
  • Advocacy
    • Take Action
      • Action Alerts
      • Policy and Advocacy Training Center
      • Public Policy Action Network
      • Advocacy Toolkit
      • Advocacy and Lobbying Resources
    • Policy Issues & Analysis
      • Policy Agenda for the 119th Congress
      • 2025 Tax Reform
      • Executive Orders & Actions We Are Monitoring
      • Protecting Philanthropy
      • Charitable Giving
      • View all
    • Executive Branch Engagement
      • Federal Partnerships
      • Federal Liaisons
      • HUD Secretary's Award
      • FEMA National Disaster Recovery Program Database
    • Other Public Policy Resources
      • Public Policy Advisory Committee
      • Regulatory Engagement
      • Amicus Briefs
      • Council Letters to Congress & Administration
  • Programs
    • Our Programs
      • Career Pathways
      • Community Foundations National Standards
      • Council Awards
      • Diversity, Equity, and Inclusion
      • Global Philanthropy
    • Foundation-Specific Programs & Services
      • Community Foundations
      • Corporate Philanthropy
      • Private Foundations
      • Public Grantmaking Charities
    • Our Initiatives
      • Better Stories, Better Language
      • Building Common Ground
      • Executive Leadership
      • Locally Led Development
      • Sustainable Development Goals
      • Values-Aligned Philanthropy
  • Events
    • All Events
      • Leading Locally
      • Webinars
      • Trainings
      • Member Policy Briefings
      • Peer Events
      • Retreats
      • Archives
      • DEI Roundtables
    FEATURED EVENTS

    Member Policy Briefings

    Exclusively for Council members, by invitation only

    Stay informed and connect with peers

    Find Your Briefing

Utility Menu

  • Contact us
  • News & blogs
  • Job Board
Membership

Membership

  • Join the Council
  • Membership Benefits
  • Membership Experience
  • Membership Policy
  • Membership Renewal
  • Member Directory
  • Membership FAQs
Search close
  1. Home
  2. Search
Showing: 11 - 20 of 57 results

Contributions of Fractional Interests in Tangible Personal Property

https://cof.org/content/contributions-fractional-interests-tangible-personal-property
The Pension Protection Act of 2006 (PPA) imposes requirements for determining the charitable deduction permitted for gifts of fractional interests in tangible personal property.  What contributions are affected? These requirements apply to contributions made after August 17, 2006.…

Basic Options for Global Grantmaking by U.S. Foundations

https://cof.org/content/basic-options-global-grantmaking-us-foundations
The Council on Foundations' definition of “international grantmaking” includes grants made by U.S. foundations and corporations to overseas recipients as well as grants made to U.S.-based organizations operating international programs. This also includes grants made toward activities wholly within…

How a Private Foundation Can Use "Friends of" Organizations

https://cof.org/content/how-private-foundation-can-use-friends-organizations
U.S. private foundations are increasingly involved in international grantmaking. One way for a private foundation to give overseas is to make grants directly to foreign charities. Many U.S. private foundations, however, may want to consider giving overseas indirectly through a "Friends of"…

FAQ: Global Grantmaking

https://cof.org/content/faq-global-grantmaking
What are the legal requirements for private foundations wishing to make cross-border grants? What is equivalency determination? What is expenditure responsibility? How do I decide whether to use equivalency determination or expenditure responsibility? What are the legal…

Sample Foreign Grant Expenditure Responsibility Letter

https://cof.org/content/sample-foreign-grant-expenditure-responsibility-letter
Sample foreign grant expenditure responsibility letter. This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client relationship, and the information…

Community Foundation Legal Webinar

https://cof.org/content/community-foundation-legal-webinar
View the Webinar Slides Community Foundations: Gearing up for Year-End Spend 90 minutes with the Council's legal staff to explore topics associated with year-end.   As well, take a moment out to celebrate #CFWeek and gear up for #GivingTuesday! Topics Include:  Year-end…

Webinar Recording: Show Me the Money: Fundraising Tips for Community Foundations in the New Political Landscape

https://cof.org/content/webinar-recording-show-me-money-fundraising-tips-community-foundations-new-political
Today’s political climate poses unique challenges for community foundations, particularly as local communities and nonprofits deal with changes in their communities caused by budget cuts across a variety of programs. But the challenges also pose huge opportunities to fine-tune your organization’s…

Updates on Global Giving and Non-Tax US Regulations that Impact Funders

https://cof.org/content/updates-global-giving-and-non-tax-us-regulations-impact-funders
  If you have any questions, pleae email legal@cof.org. Topics included regulations like the Foreign Agent Registration Act (FARA), Foreign Corrupt Practices Act (FCPA), US Treasury’s voluntary anti-terrorism guidelines and more.

International Grantmaking: A Guide for Funders Making Grants Outside the United States

https://cof.org/content/international-grantmaking-guide-funders-making-grants-outside-united-states
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources Making grants to institutions outside of the United States is challenging and rewarding. We hope this revised publication will be a useful resource that encourages grantmakers of all types to expand…

Sample Gift Acknowledgement Letter for IRA Transfer

https://cof.org/content/sample-gift-acknowledgement-letter-ira-transfer
This document is a customizable gift acknowledgement letter for an IRA transfer. This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client…

Pagination

  • « First First page
  • ‹‹ Previous page
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • ›› Next page
  • Last » Last page

Search

Resource Type

  • (-) Development & Gift Management
  • (-) International Grantmaking Regulations
  • Human Resources & Operations
  • Benchmarking
  • Values-Aligned Philanthropy
  • Advocacy and Lobbying
  • Boards & Governance
  • Diversity, Equity, & Inclusion
  • CF Insights
  • Endowments & Investing
  • Finance & Accounting
  • Leadership Development
  • Donor-Advised Funds
  • Working with Government
  • Disaster Grantmaking
  • Marketing & Communications
  • Sustainable Development Goals
  • Grantmaking Policies
  • Working with Grantees
  • International Giving
  • Scholarships & Grants to Individuals
  • Self-Dealing
  • Ethics & Accountability
  • Funds Management
  • Starting & Ending Foundations
  • Supporting Organizations
  • Expenditure Responsibility
  • Mission, Vision & Values
  • Nonmonetary Grants
  • Equivalency Determination
  • Partnerships & Collaboration
  • Grant Evaluation
  • Fiscal Sponsorship

CoF Footer Logo

© 1997-2025 COUNCIL ON FOUNDATIONS. ALL RIGHTS RESERVED.

 

Footer

  • Contact Us
  • Privacy Policy
  • Terms of use