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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…
One of the greatest challenges encountered in thinking about evaluation is that there usually is more than one acceptable way to evaluate a given grant, project, or program.
The form that an evaluation takes and the products that it yields will depend on choices made about the following issues…
As different as foundations can be from one another, they all share the need to know what works and, especially, what works well. The more foundations can show how their grants are making a difference, the more value they can bring to their communities.
To know what works, foundations must…
A family foundation's legal responsibilities for monitoring, assessing, or evaluating the grants it makes to organizations with 501(c)(3) tax exempt status are minimal. The IRS requires little in the way of detailed reporting on the outcome of specific grants—except for grants to organizations that…
This sample post-grant evaluation can be customized to your foundation and provided to your grantees to submit at the conclusion of their grant.
From Grantmakers for Effective Organizations (GEO), what does it mean to truly and authentically engage a community in evaluation? Grantmakers working on place-based grantmaking already have the incentive and drive to support in-depth evaluation, to understand the impact of the initiative, and to…
This article focuses on conflicts of interest around foundation investments. May foundation board members (or other closely affiliated individuals or businesses) manage foundation investments? May they be paid for this service? What factors should foundation managers consider before they select an…
Ordinarily, established private foundations and public charity grantmakers would ignore the IRS's revision of Form 1023, Application for Recognition of Exemption from Federal Income Tax. After all, these groups have already received their determination letters. But the revised Form 1023 and the…
Sample conflict of interest policies from the Community Foundation of Switzerland County and Triangle Community Foundation.
Editable conflict of interest policies for staff and board members.
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 attorney-client relationship, and the…