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Tax-exempt organizations must make annual returns and exemption applications filed with the IRS available for public inspection and copying upon request. In addition, the IRS makes these documents available. These FAQs relate to the public disclosure and availability of documents filed by tax-…
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…
The services of a consultant may prove beneficial to an organization considering the creation of a records management or archival program.
From a consultation, those who oversee the records and archives project should derive a general sense of the existing historical record of the organization…
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…
Question:
May a company and its private foundation share employees?
Answer:
Yes, so long as any arrangement between the private foundation and the sponsoring company is structured in a way that does not violate the prohibition against self-dealing.
Corporate foundations and their…
Introduction
Should your foundation board members be compensated for service, or should they serve in a voluntary capacity? Whether you are considering this issue for the first time, or whether it’s a question that has arisen before, compensation has become more than an internal management…
Editable internal polices for staff, board members, and committee members about the use of social media.
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…
The First 100 Days is not intended to be a comprehensive job description or in-depth exposé on the giving officer’s career; rather, it will help you, as a novice in this role, prioritize your activities during the early stages of your transition.
by Lee Draper
Every year, scores of individuals are recruited to join the program staff of foundations. As program officers or directors, they allocate billions of dollars to the nonprofit organizations doing work in our communities and abroad.
Despite being charged with such responsibility,…