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Community Foundations around the country recognize that they must deploy capital beyond financial assets to improve their regions. At the same time, our community leadership has grown frustrated by the pace of change. Most of these leaders have come to understand that…
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…
Tickets, tables, and gala invitations may seem like a simple perk of philanthropic giving. For foundation managers, however, they are often far more complex than they appear. If you manage a family, corporate, or community foundation, you have probably faced the question, "Can we use these?" The…
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…
On September 3, the Department of the Treasury and the IRS published proposed regulations that state that a private school cannot qualify as tax-exempt under section 501(c)(3) if it discriminates on the basis of race, color, or national or ethnic origin in the administration of any educational…
Part of Mastering Foundation LawProviding scholarships to individuals is a popular method of charitable giving in the U.S. But following the U.S. Supreme Court's decision in Students for Fair Admissions v. Harvard and the Alliance for Equal Rights v. Fearless Fund case, charitable…
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…
Americans may disagree about various aspects of war, but there is broad support for helping the men and women who are fighting in wars and the families they have left behind. Dedicated assistance groups are working to provide aid to military personnel and their relatives. This article surveys the…