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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…
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.
Foundation leaders committing to values-aligned philanthropy to ensure their grantmaking efforts do not fund hate and extremism may encounter hesitancy from unexpected sources: their own boards. In our new Values-Aligned Philanthropy Board Discussion Guide, we lay out tips for communicating the…
On May 30, 2014, the Urban Institute’s Center on Nonprofits and Philanthropy conducted a survey of donor-advised funds (DAFs) operated by community foundations. All community foundations with total assets of $5 million or more were invited to take the survey. When the survey closed on June 20, we'd…
This document outlines the basics of component funds, field of interest funds, donor-advised funds, and restrictions around these funds.
What requirements must our foundation follow for substantiating contributions to donor-advised funds?
To claim a charitable, gift or estate tax deduction for any contribution to a donor-advised fund, donors must obtain a contemporaneous written acknowledgement from the sponsoring organization…
In Notice 2007-21, the Treasury Department and IRS requested comments on issues relating to the organization and operation of donor-advised funds and supporting organizations, to be included in a study of these organizations. The resulting report includes a detailed discussion of the legal…
With the pace of change in our world, disruption is a natural state in communities everywhere. Change is the new normal. So how do community foundations, institutions of long-standing tradition that are influential in how communities address change, adapt themselves to the new normal?…
Through our Values-Aligned Philanthropy project, the Council on Foundations is encouraging foundations to take steps to ensure that they are not funding hate. Our white paper created a landscape scan of the issue and the work being done in the philanthropic sector to combat hate funding. We also…
U.S. Academic Centers for the Study of Hate and Extremism
Bard College Center for the Study of Hate
California State University, San Bernardino, Center for the Study of Hate and Extremism
Gonzaga University Institute for Hate Studies
The International Network for Hate Studies