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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.
Public charities that hold donor advised funds must comply with special rules regarding payments from such funds. Provisions under the Pension Protection Act of 2006 require certain payments from donor advised funds to be made using expenditure responsibility, while certain other payments are…
If you have any questions, pleae email legal@cof.org.
Topics included regulations like the Foreign Agent Registration Act (FARA), Foreign Corrupt Practices Act (FCPA), US Treasury’s voluntary anti-terrorism guidelines and more.
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
Making grants to institutions outside of the United States is challenging and rewarding. We hope this revised publication will be a useful resource that encourages grantmakers of all types to expand…
Editable agreement for donor-advised funds.
This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client relationship, and the information…
Editable donor-advised fund policies including grant restrictions, grant recommendations, fund advisors, and more.
This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample document does…
This sample fund activity policy provides language that you can either use in a stand-alone policy or incorporate into an existing donor-advised fund agreement or policy.
A multi-state settlement agreement between PayPal Charitable Giving Fund (PPGF) and almost two-dozen states was announced to address issues of transparency and PPGF’s website disclosures. One notable area about which state regulators raised concerns was disclosure by PPGF of the fact…
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…