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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…
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…
America is the world’s richest large economy, with the world’s leading technologies and institutions of higher learning. Yet, the United States of America (U.S.) is falling behind other countries on a range of indicators relating to quality of life, economic opportunity, and environmental…
In 2017 and 2018, the Council on Foundations hosted a number of Sustainable Development Goals (SDG) events in various states across the country. We created an events toolkit to support you as you host your own SDGs event in your community. The toolkit includes useful resources such as a sample…
The UN Sustainable Development Goals aim to address the world’s most pressing challenges, from poverty to climate change, by aligning priorities and developing shared metrics to measure progress. While the SDG framework is designed for nations, all levels of government will need data to track…
Launched at the first North American Community Foundation Summit in Mexico City on February 5, 2018, Local Leadership, Global Impact: Community Foundations and the Sustainable Development Goals highlights the growing presence and impact of community foundations around the world and teaches…
Gifts from private foundations to field of interest funds, designated funds, and other funds that are not donor advised, are entirely permissible and do not raise special concerns. Gifts to a donor-advised fund can raise red flags as a potential donor control issue. The law does not prohibit gifts…
Can a 501(c)(3) organization with a donor advised fund at a community foundation make a distribution to itself?
Unfortunately, when the law changed under the Pension Protection Act of 2006, this was left unclear. Intermediate sanctions rules prohibit grants and similar payments to donors from a…
https://cof.org/content/grants-organizations-donor-advised-funds-expenditure-responsibility-required
Use this flowchart to determine if grants from donor-advised funds require expenditure responsibility.