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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…
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…
The Council on Foundations and the Center for Public Interest Communications have recently completed a scan of the dominant narratives around foundations. Our findings, in short: We need better stories and better language if we really want to lift up the positive impact of our work, push back…
2014 marked the 100th anniversary of the founding of the first community foundation, The Cleveland Foundation, in Cleveland, Ohio. Since then over 700 community foundations have been created in the United States and countless more globally. The Council recognizes the critical and unique role of…
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…
United States foundations are an essential element of America’s social sector, supporting causes from public libraries to groundbreaking research, to new approaches to building a more equitable world. But despite their reach, foundations have an identity problem. From small towns to Washington, D.C…