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For almost 30 years, the Council on Foundations and Candid have partnered on studies of globally focused giving by U.S. foundations. Our newest edition of The State of Global Giving by U.S. Foundations analyzes how U.S. foundations are engaging globally, through support of efforts that improve…
Tickets, tables, and gala invitations may seem like a simple perk of philanthropic giving. For foundation managers, however, they are often far more complex than they appear. If you manage a family, corporate, or community foundation, you have probably faced the question, "Can we use these?" The…
Navigating Disasters and Crises: A Practitioner Playbook for Corporate Responsibility and Philanthropy is a free resource designed to guide corporate leaders through navigating disasters and crises at a time when disaster response has grown more comprehensive and complex. It provides a new…
On September 3, the Department of the Treasury and the IRS published proposed regulations that state that a private school cannot qualify as tax-exempt under section 501(c)(3) if it discriminates on the basis of race, color, or national or ethnic origin in the administration of any educational…
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…
An informative conversation, aiming to provide attendees with knowledge and a nuanced understanding of the AI data center issue, its impact on rural America, and the role of community self-determination. The discussion is descriptive, not prescriptive, and focused on data, ambiguities, and what…
The Values-Aligned Philanthropy Peer Learning Circle is a group of community foundation staff (including nonmembers) who meet regularly to discuss designing and implementing values-aligned grantmaking policies at their organizations.
This network is designed to connect you with your peers…
In September 2023, a group of 15 foundations joined 20 bilateral donors in signing a Donor Statement committing to advancing locally led development. After recent global shifts in foreign assistance and the dismantling of USAID, the Council on Foundations wanted to understand how philanthropy has…
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
In the event that a senior leader of a community foundation or similar organization is arrested at a First Amendment protected protest, preparing for an immediate response is essential to…
Generally, there is no legal restriction against making grants to churches, synagogues, mosques or other religious institutions. But there are some things foundations interested in such grantmaking should know.
For years, private foundations and public charities have recognized religious…