Showing: 11 - 20 of 49 results
Navigating Disasters and Crises: A Practitioner Playbook for Corporate Responsibility and Philanthropy is a free resource designed to guide corporate leaders through navigating disasters and crises at a time when disaster response has grown more comprehensive and complex. It provides a new…
Suzanne Friday, Senior Legal Counsel and Vice President of Legal Affairs at the Council, discussed the goals and motivations driving corporate giving, with a particular focus on corporate foundations.
After a brief review of the applicable legal rules, they discuss how corporate foundations can…
With the development of the National Disaster Recovery Framework (NDRF), FEMA worked to create systems that can supplement, and not replace, current and ongoing community planning and recovery efforts. To support this effort, FEMA developed a web-based tool, the National Disaster Recovery Program…
In the aftermath of a natural disaster, corporate grantmakers often wish to address the needs of employees and the community at large. Grantmakers must understand the legal rules that govern disaster grantmaking. Below are the answers to many common questions on providing disaster relief.…
Every organization exempt under Section 501(c)(3) of the Internal Revenue Code is required to disclose certain information to the public:
The organization’s exemption application, Form 1023, is subject to public disclosure, along with any documents supporting the application and any letters…
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…
Tax-exempt organizations must make annual returns and exemption applications filed with the IRS available for public inspection and copying upon request. In addition, the IRS makes these documents available. These FAQs relate to the public disclosure and availability of documents filed by tax-…
Explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions, and for taxpayers who make contributions.
Under the Pension Protection Act of 2006 (PPA), the rules for public disclosure of the Form 990-T by public charities and private foundations became identical to those for Form 990.
Which forms are affected?
Any Form 990-T filed after August 17, 2006.
What are the public disclosure…