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Sample Fund Activity Policy

https://cof.org/content/sample-fund-activity-policy
This sample fund activity policy provides language that you can either use in a stand-alone policy or incorporate into an existing donor-advised fund agreement or policy. 

Global Family Philanthropy: Exploring Key Considerations for Giving Across Borders

https://cof.org/content/global-family-philanthropy-exploring-key-considerations-giving-across-borders
This paper by the Council, BNY Mellon, and Give2Asia explores the opportunities and challenges that face global families as they seek to conduct cross-border philanthropy. From coordinating family strategy to navigating complex tax regimes, global family philanthropy is not a simple feat.…

The PayPal Charitable Giving Fund Settlement and Variance Power

https://cof.org/content/paypal-charitable-giving-fund-settlement-and-variance-power
A multi-state settlement agreement between PayPal Charitable Giving Fund (PPGF) and almost two-dozen states was announced to address issues of transparency and PPGF’s website disclosures. One notable area about which state regulators raised concerns was disclosure by PPGF of the fact…

Tips and Resources for Responding Globally to COVID-19

https://cof.org/content/tips-and-resources-responding-globally-covid-19
Making grants outside of the United States can be complicated even when there isn’t a global pandemic. COVID-19 impacts communities in different ways and while some countries have robust public health systems, others do not. Additionally, governments are responding to the outbreak in vastly…

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…

Addressing the Impact of Currency Fluctuations on International Grantmaking

https://cof.org/content/addressing-impact-currency-fluctuations-international-grantmaking
Understanding the challenges of currency fluctuations on international grantmaking, and taking action to minimize their impact can ensure that this natural process does not become an added barrier to overseas giving. This resource focuses on some of the challenges foundations and giving programs…

Guidance for Making Grants to Support Ukraine

https://cof.org/content/guidance-making-grants-support-ukraine
Over the last two weeks, we’ve received scores of questions from the field about how to help the Ukrainian people during the ongoing Russian invasion, including during our recent webinar with the State Department. The outpouring of support and willingness to make immediate relief funds available…

Gifts from Private Foundations to Donor Advised Funds

https://cof.org/content/gifts-private-foundations-donor-advised-funds
Gifts from private foundations to field of interest funds, designated funds, and other funds that are not donor advised, are entirely permissible and do not raise special concerns. Gifts to a donor-advised fund can raise red flags as a potential donor control issue. The law does not prohibit gifts…

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