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Showing: 31 - 40 of 40 results

Creating an Inactive Funds Policy

https://cof.org/content/creating-inactive-funds-policy
Imagine the following scenarios: A donor advisor has not made a recommendation from a donor advised fund for two years. An agency has requested that your community foundation not make a distribution from an agency endowment until the agency requests a distribution at some point in the…

International Grantmaking from Donor Advised Funds

https://cof.org/content/international-grantmaking-donor-advised-funds
In existence since the 1930s, donor advised funds have been one of the fastest growing charitable giving vehicles of the past decade.[1] Capitalizing on this growth and on the increasing interest in international philanthropy among donors in the United States, a number of public charities have…

Effective Collaborations: Recommendations for a Connected Philanthropic Infrastructure

https://cof.org/content/effective-collaborations-recommendations-connected-philanthropic-infrastructure
The report explores the ways in which infrastructure organizations think about the value and the mechanics of collaboration—the drivers and barriers to collaborative work—and determine ways to encourage more effective partnerships. The publication features a framework for understanding…

When to Say “No” to Fulfilling Personal Charitable Pledges

https://cof.org/content/when-say-no-fulfilling-personal-charitable-pledges
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…

How Foundations Can Partner with USAID

https://cof.org/content/how-foundations-can-partner-usaid
Foundations have been partnering with USAID in a variety of ways to advance locally led development, and below are how some of those partnerships are being executed. For member foundations interested in working with USAID on their own locally led development initiatives, Council on Foundations…

Considerations for Working With 501(c)(3) NIL Collectives

https://cof.org/content/considerations-working-501c3-nil-collectives
More than 120 “NIL collectives” have been established in the U.S., many of them as tax-exempt 501(c)(3) nonprofit organizations, to raise funds and enter into agreements that compensate student-athletes at specific higher-education institutions in exchange for using the student-athlete's name,…

What Americans Think About Philanthropy and Nonprofits

https://cof.org/event/what-americans-think-about-philanthropy-and-nonprofits
The Indiana University Lilly Family School of Philanthropy recently completed a study on American attitudes and knowledge about philanthropy. The findings, in short: Americans have favorable impressions of charitable giving and nonprofits, but many are unfamiliar with the sector itself,…

Do More than Grow: Realizing the Potential of Community Foundation Donor-Advised Funds

https://cof.org/content/do-more-grow-realizing-potential-community-foundation-donor-advised-funds
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…

FAQ: Donor-Advised Fund

https://cof.org/content/faq-donor-advised-fund
The Pension Protection Act of 2006 includes the first comprehensive regulation of donor-advised funds. These requirements generally took effect at the beginning of the tax year following enactment of the Act, for charities that hold assets in such funds. However, a provision barring the payment…

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