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Showing: 1 - 10 of 76 results

FAQ: Fiscal Sponsors

https://cof.org/content/faq-fiscal-sponsors
We just received a grant request from a group that is not a public charity. The request states that the group has a “fiscal sponsor” and the grant agreement is countersigned by the fiscal sponsor? Can we make this grant? Yes. A grant to a public charity serving as a fiscal sponsor is treated…

The Long Haul: Lessons From Charitable Responses to Previous Disasters

https://cof.org/content/long-haul-lessons-charitable-responses-previous-disasters
The following content was writen by Michael Seltzer and originally appeared in Philanthropy News Digest, a service of Candid. While media outlets — both online and print — have been quick to offer suggestions as to how individuals should channel their charitable impulses to help…

Fiscal Sponsorship

https://cof.org/content/fiscal-sponsorship
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources Fiscal sponsorship provides a valuable tool for charitable entrepreneurs to realize their vision by working with an established charity that takes in tax-deductible donations and private foundation…

Advice from the Field: Responding to Mass Casualty Events

https://cof.org/content/advice-field-responding-mass-casualty-events
It is an unfortunate reality of our times that foundations must respond all too often to mass casualty events in their communities. There are immediate questions that need to be addressed and an ongoing crisis to manage if your foundation is going to raise and deploy philanthropic capital in…

Making Grants to Crowdfunding Campaigns During Disasters

https://cof.org/content/making-grants-crowdfunding-campaigns-during-disasters
You may wonder whether you can make grants to GoFundMe campaigns that are supporting localized efforts during disasters. Proceed cautiously: GoFundMe and many similar crowdfunding platforms are not registered 501(c)(3) public charities, and therefore you need to examine carefully if the campaigns…

The Important Role of Global Intermediaries in COVID-19 Response

https://cof.org/content/important-role-global-intermediaries-covid-19-response
COVID-19 has prompted a rapid response from funders to channel funding to organizations across the world. To make this happen efficiently, global intermediaries have stepped up to support individuals, foundations, and corporations in directing support to charitable organizations in Asia & the…

Employer Disaster Relief Funds Are Not Donor-Advised

https://cof.org/content/employer-disaster-relief-funds-are-not-donor-advised
Responding to requests from the Council on Foundations and Independent Sector, the Internal Revenue Service on December 4, 2006 issued interim guidance on several of the donor-advised fund issues arising from the Pension Protection Act of 2006. The IRS notice is available at http://www.irs.gov/pub/…

Disaster Relief: A Practical Guide for Foundations and Corporations

https://cof.org/content/disaster-relief-practical-guide-foundations-and-corporations
Moved by widely publicized human suffering and increased disaster aid requests, foundations and corporations are becoming more active in the disaster relief field. Grantmakers have a distinct role to play in disasters because of their ongoing relations with grantees, long-term perspective,…

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