Showing: 1 - 10 of 54 results
With the pace of change in our world, disruption is a natural state in communities everywhere. Change is the new normal. So how do community foundations, institutions of long-standing tradition that are influential in how communities address change, adapt themselves to the new normal?…
A Toolkit for Community Foundations
“Impact investing” is the practice of investing for social and environmental impact while generating financial return. For community foundations, impact investing represents a new, complementary tool for achieving community change. Community foundations are…
Donor-advised funds are increasing in number and importance in the U.S. as more individuals, families, and organizations adopt this vehicle of philanthropic giving. A donor-advised fund enables a third party, usually a community foundation or other institution, to manage and distribute funds to…
After a request by a CF Insights member seeking information about the operation of Women's Funds at community foundation, a survey was created and administered to a subset of potential respondents. This short, eight-question survey collected some high-level information about fees pricing, revenue…
Donor-Advised Funds (DAFs) have been a growth engine for community foundations since the 1990s but the aspiration today is for DAFs to do more. In Do More than Grow: Realizing the Potential of Community Foundation Donor-Advised Funds, new data and analysis of donor behavior reveals the significant…
OverviewOn November 14, 2023, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released proposed regulations that would clarify how the Treasury and the IRS interpret rules governing donor-advised funds (DAFs) under Section 4966. Specifically, the proposed rule…
Fiscal sponsorship can expand access to charitable infrastructure and help emerging projects, community initiatives, and grassroots efforts pursue their charitable goals without creating and managing a separate nonprofit organization. But it's not simply a pass-through arrangement; it requires that…
Fiscal sponsorship arrangements can be a valuable tool allowing charitable projects to operate within an established charity that accepts tax-deductible donations and grants to fund their charitable activities.Here are two sample fiscal sponsorship agreements your foundation can use to establish…
When disaster strikes and employees are affected, employers may provide financial assistance to their employees through corporate foundations and employer-sponsored funds at community foundations. The legal framework governing employee hardship assistance programs can vary, though, depending on the…
When disaster strikes a community, disaster relief funds administered through community foundations offer an efficient way to quickly get aid to those who need it. But it’s important to understand how the Internal Revenue Code requires these charitable funds be used, which can vary depending on the…