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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.…
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…
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"…
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.
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…
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…
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…
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.
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…
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…