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Public charities that hold donor advised funds must comply with special rules regarding payments from such funds. Provisions under the Pension Protection Act of 2006 require certain payments from donor advised funds to be made using expenditure responsibility, while certain other payments are…
Internal Risk Management for Foundations
In response to the ongoing changes to the legal and policy landscape, it has become increasingly important for foundations and charitable nonprofits to engage best practices for mitigating their potential legal and operational risks. We worked with…
To support leaders in their efforts to take meaningful action to address diversity, equity, and inclusion (DEI) in their organizations, D5 commissioned JustPartners, Inc. to identify the most effective policies, practices, and programs to advance DEI.
The Analysis of Policies, Practices,…
This study conducted by Forward Change provides a holistic, in-depth picture of the career experiences of 43 philanthropic professionals of color ranging from Program Officers to CEOs working in a diverse array of foundations. The study surfaced a set of potentially common points of entry, career…
The Career Pathways program focuses on increasing the number of philanthropic professionals from diverse backgrounds ready to ascend to leadership positions within foundations. Diverse leadership fosters inclusion, innovation and excellence in philanthropy. The Career Pathways program evaluation…
Donor advised funds are specifically defined in Section 4966(d)(2) of the Internal Revenue Code as a “fund or account
which is separately identified by reference to contributions of a donor or donors,
which is owned and controlled by a sponsoring organization, and
with respect to which a…
On May 30, 2014, the Urban Institute’s Center on Nonprofits and Philanthropy conducted a survey of donor-advised funds (DAFs) operated by community foundations. All community foundations with total assets of $5 million or more were invited to take the survey. When the survey closed on June 20, we'd…