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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…
The Values-Aligned Philanthropy Peer Learning Circle is a group of community foundation staff (including nonmembers) who meet regularly to discuss designing and implementing values-aligned grantmaking policies at their organizations.
This network is designed to connect you with your peers…
This handy flowchart can help you determine which funds should be classified as donor-advised under the Pension Protection Act of 2006. Remember, a fund is only a donor-advised fund if:
A donor or person appointed or designated by the donor has, or reasonably expects to have, advisory…
Values-Aligned Philanthropy: Balancing Purpose, Responsibility, and Risk in Corporate Grantmaking is centered on helping address the unique challenges faced today by corporate foundations. These organizations can be more vulnerable to external pressures than other grantmaker types, balancing their…
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
The Current Environment
Foundations are under increasing political scrutiny regarding their relationships with organizations that have engaged in protests, especially in situations where…
Atlanta Daily World: Major charity distances itself from donations to controversial groups
Fidelity and Schwab Ban Gifts From Donor-Advised Funds to NRA-Affiliated Charities
‘Hate Groups’ Received Millions From 351 Charities and Foundations, Chronicle Review Finds
Opinion: How Philanthropy…
Amalgamated Foundation 'Hate is Not Charitable' Campaign: Sign-On Campaign for Foundations and Organizations to Pledge to End Hate Funding
Anti-Defamation League and Charles Koch Institute Report: Communities Overcoming Extremism — the After Charlottesville Project
Horizon Forum: What Do the…
Why should corporate philanthropy and corporate social responsibility staff be concerned about this issue?
Many corporations are taking steps to ensure that they are not funding hate and extremism through their corporate foundations, direct contributions, or employee giving programs. The reasons…