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Explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions, and for taxpayers who make contributions.
Under the Pension Protection Act of 2006 (PPA), the rules for public disclosure of the Form 990-T by public charities and private foundations became identical to those for Form 990.
Which forms are affected?
Any Form 990-T filed after August 17, 2006.
What are the public disclosure…
What is the Sarbanes-Oxley Act?
The Sarbanes-Oxley Act of 2002 was designed to rebuild public trust in the corporate community in the wake of the Enron scandal and other corporate and accounting scandals. Sarbanes-Oxley requires publicly traded companies to adhere to governance standards that…
As needs in their communities continue to grow, community foundations recognize the importance of making the right investment decisions. That’s because good investments help attract donors, preserve the long-term purchasing power of assets, and increase the amount of money available for grantmaking…
Note to the Program Officer
The scope of the program officer job description has evolved. Where it was once primarily tactical—reviewing funding requests and developing requests for proposals—the program officer’s role more commonly includes strategic activities. Program officers must master…
The 2016 Administrative and Program Expense Tables provide foundations with tools to benchmark their expenses – charitable administrative, program service, and qualifying distributions – against peers in the field. Containing data collected through the Council’s 2016 Grantmaker Salary and Benefits…
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…
From the New Economics Foundation, Mission Possible considers how foundations might more effectively use a proportion of their endowment in support of the change they set out to create – their mission. Starting from the premise that paths are made by walking, it explores the potential of ‘mission-…
This report by FSG Social Impact Advisors provides the first comprehensive analysis of mission investing by U.S. foundations and analyzes the activity of 92 U.S. foundations, which have made a combined total of $2.3 billion of mission investments.