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IRS Publication 1771: Charitable Contributions–Substantiation and Disclosure Requirements

https://cof.org/content/irs-publication-1771-charitable-contributions-substantiation-and-disclosure-requirements
Explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions, and for taxpayers who make contributions.

Public Disclosure of Form 990-T for Private Foundations and Public Charities

https://cof.org/content/public-disclosure-form-990-t-private-foundations-and-public-charities
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…

Corporate Disclosure and the Sarbanes-Oxley Act of 2002

https://cof.org/content/corporate-disclosure-and-sarbanes-oxley-act-2002
What is the Sarbanes-Oxley Act? The Sarbanes-Oxley Act of 2002 was designed to rebuild public trust in the corporate community in the wake of the Enron scandal and other corporate and accounting scandals. Sarbanes-Oxley requires publicly traded companies to adhere to governance standards that…

Ten Ways for Community Foundations to Consider Diversity and Inclusive Practices

https://cof.org/content/ten-ways-community-foundations-consider-diversity-and-inclusive-practices
Please note: This resource was published in 2010.   This guide is designed to help foundations consider how more diverse and inclusive practices might advance their mission by making their work more effective and more reflective of communities served. By highlighting 10 ways community…

Ten Ways for Independent Foundations to Consider Diversity and Inclusive Practices

https://cof.org/content/ten-ways-independent-foundations-consider-diversity-and-inclusive-practices
Please note: This resource was published in 2010.   This guide is designed to help foundations consider how more diverse and inclusive practices might advance their mission by making their work more effective and more reflective of communities served. By highlighting 10 ways…

Ten Ways for Family Foundations to Consider Diversity and Inclusive Practices

https://cof.org/content/ten-ways-family-foundations-consider-diversity-and-inclusive-practices
Please note: This resource was published in 2010.   This guide is designed to help foundations consider how more diverse and inclusive practices might advance their mission by making their work more effective and more reflective of communities served. By highlighting 10 ways family…

Sample Expenditure Responsibility Grant Agreement

https://cof.org/content/sample-expenditure-responsibility-grant-agreement
Editable grant agreement for grants requiring expenditure responsibility. 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…

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…