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Showing: 51 - 60 of 73 results

Reporting and Classification of Assets Under UPMIFA

https://cof.org/content/reporting-and-classification-assets-under-upmifa
This memorandum considers whether adoption of the Uniform Prudent Management of Institutional Funds Act (UPMIFA) requires changes to existing guidance regarding the reporting and classification of assets held by community foundations. Current guidance is incorporated in a 1997 memorandum, Report on…

IRS FAQs about Public Disclosure Requirements

https://cof.org/content/irs-faqs-about-public-disclosure-requirements
Tax-exempt organizations must make annual returns and exemption applications filed with the IRS available for public inspection and copying upon request. In addition, the IRS makes these documents available. These FAQs relate to the public disclosure and availability of documents filed by tax-…

Public Disclosure Requirements for Foundations

https://cof.org/content/public-disclosure-requirements-foundations
Every organization exempt under Section 501(c)(3) of the Internal Revenue Code is required to disclose certain information to the public: The organization’s exemption application, Form 1023, is subject to public disclosure, along with any documents supporting the application and any letters…

Component Funds: The Absence of Material Restrictions

https://cof.org/content/component-funds-absence-material-restrictions
This document outlines the basics of component funds, field of interest funds, donor-advised funds, and restrictions around these funds.

Legal Background on the Charitable Purpose of Donor-Advised Funds

https://cof.org/content/legal-background-charitable-purpose-donor-advised-funds
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…

Council Summary: Report to Congress on Supporting Organizations and Donor-Advised Funds

https://cof.org/content/council-summary-report-congress-supporting-organizations-and-donor-advised-funds
The Treasury Department released its report on donor-advised funds (DAFs) and supporting organizations (SOs) in December of 2011. This report, mandated by the Pension Protection Act of 2006, was due in August 2007. The report is 109 pages, including appendices, and is divided into five chapters…

Prohibited Benefits from Donor-Advised Funds

https://cof.org/content/prohibited-benefits-donor-advised-funds
Donors and advisors are prohibited from receiving more than incidental benefits from grants made from their advised funds. Penalties apply to those who received a prohibited benefit, to those who recommended the grant, and, in some situations, to fund managers who approved the recommendation…

Intermediate Sanctions for Donor-Advised Funds and Sponsoring Organizations

https://cof.org/content/intermediate-sanctions-donor-advised-funds-and-sponsoring-organizations
The Pension Protection Act of 2006 created new categories of disqualified persons for donor-advised funds and sponsoring organizations under the intermediate sanctions rules. Categories of Disqualified Persons Created under the PPA Donors and donor advisors with regard to transactions with…

Engaging Donor-Advised Funds in Impact Investing

https://cof.org/content/engaging-donor-advised-funds-impact-investing
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…

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