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About the Council

https://cof.org/about
The Council on Foundations is a nonprofit membership association that serves as a guide for philanthropies as they advance the greater good. Building on our 75-year history, the Council supports over 1,000 member organizations in the United States and around the world to build trust in philanthropy…

Resources

https://cof.org/resources
This section features all legal, best practices, sample documents, and resources we believe can help grantmakers and foundations. Some of these items are only available to members.

Community Foundation Locator

https://cof.org/page/community-foundation-locator
Find community foundations in your area.

Substantiating Contributions to Donor-Advised Funds

https://cof.org/content/substantiating-contributions-donor-advised-funds
What requirements must our foundation follow for substantiating contributions to donor-advised funds? To claim a charitable, gift or estate tax deduction for any contribution to a donor-advised fund, donors must obtain a contemporaneous written acknowledgement from the sponsoring organization…

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…

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…

Treasury Report on Donor-Advised Funds and Supporting Organizations

https://cof.org/content/treasury-report-donor-advised-funds-and-supporting-organizations
In Notice 2007-21, the Treasury Department and IRS requested comments on issues relating to the organization and operation of donor-advised funds and supporting organizations, to be included in a study of these organizations. The resulting report includes a detailed discussion of the legal…

ER Causing You Trauma? Diagnosing the Rules and Regulations for Expenditure Responsibility

https://cof.org/content/er-causing-you-trauma-diagnosing-rules-and-regulations-expenditure-responsibility
View the Slides The steps of expenditure responsibility are the federally-mandated procedures a private foundation (and DAFs) must follow for any grant made to a non-charity. While the rules for exercising expenditure responsibility are relatively straightforward, many issues and concerns can…

Expenditure Responsibility Chart for Private Foundations

https://cof.org/content/expenditure-responsibility-chart-private-foundations
This document is a tool to help you as a private foundation determine when to use expenditure responsibility for grants to public charities.

Expenditure Responsibility: Step by Step

https://cof.org/content/expenditure-responsibility-step-step
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources Expenditure responsibility is the federally mandated procedure that a private foundation—and some public charities—must follow for any grant made to an organization that is not a public charity.…

When to Say “No” to Fulfilling Personal Charitable Pledges

https://cof.org/content/when-say-no-fulfilling-personal-charitable-pledges
Your giving program looks like a convenient vehicle for fulfilling personal charitable pledges. Here’s what you need to know about when to say “no.” The board of the ABC Family Foundation is considering a number of suggested grants, including a contribution to the local symphony’s capital…