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What are the legal requirements for private foundations wishing to make cross-border grants?
What is equivalency determination?
What is expenditure responsibility?
How do I decide whether to use equivalency determination or expenditure responsibility?
What are the legal…
Private foundations wishing to make a cross-border grant must ensure that:The grant is clearly for a charitable purpose, andThe grant counts as a qualifying distribution for the purpose of meeting the foundation’s annual distribution requirement.The easiest way for a private foundation to satisfy…
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…
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…
Coming Together, Not Apart: Building the Hearts, Minds, and Skills for Leading Across Differences is the third of three Council on Foundations publications exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. It discusses…
Coming Together, Not Apart, is a three-publication series exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. Specifically:Part 1: How Philanthropy Supports Connection in a Time of Dangerous DivisionComing…
Coming Together, Not Apart: How Philanthropy Supports Connection in a Time of Dangerous Division is the first of three Council on Foundations publications exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. It dives deep…
Coming Together, Not Apart: Inside the Work of Turning Conflict Into Collaboration is the second of three Council on Foundations publications exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. It dives deep into how…
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…