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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…
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…
Private foundations wishing to make a cross-border grant must ensure that:The grant is clearly for a charitable purpose, andThe grant counts as a qualifying distribution for the purpose of meeting the foundation’s annual distribution requirement.The easiest way for a private foundation to satisfy…
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…
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…
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
Congress’s power to conduct inquiries, including information requests, the issuance of subpoenas, and public hearings has long been recognized by the courts as part of Congress’s power to…
Foundations have been partnering with USAID in a variety of ways to advance locally led development, and below are how some of those partnerships are being executed. For member foundations interested in working with USAID on their own locally led development initiatives, Council on Foundations…
Suzanne Friday, Senior Legal Counsel and Vice President of Legal Affairs at the Council, discussed the goals and motivations driving corporate giving, with a particular focus on corporate foundations.
After a brief review of the applicable legal rules, they discuss how corporate foundations can…
In this webinar, the Council’s Legal Resources team took an in-depth look at the self-dealing rules applicable to private foundations under section 4941 of the Internal Revenue Code. This webinar provided an analysis of the relevant rules and regulations governing transactions between private…