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501(c)(3)s and Public Policy Violation: A Fresh Look at Doctrine
Alliance Magazine: Should corporate philanthropy be neutral?
GlobalGiving: A Journey Into The Neutrality Paradox
GlobalGiving: Trump Is Right—And Wrong—About Section 230
Horizon Forum: What Do the Experts Say: The Free…
U.S. Academic Centers for the Study of Hate and Extremism
Bard College Center for the Study of Hate
California State University, San Bernardino, Center for the Study of Hate and Extremism
Gonzaga University Institute for Hate Studies
The International Network for Hate Studies
This white paper provides a review of critical governance issues that foundations must consider to remain in compliance with prevailing and emerging laws and regulations. Readers can expect content focused on trustee fiduciary responsibilities as relates to duties of care, loyalty, and…
Through our Values-Aligned Philanthropy project, the Council on Foundations is encouraging foundations to take steps to ensure that they are not funding hate. Our white paper created a landscape scan of the issue and the work being done in the philanthropic sector to combat hate funding. We also…
Foundation leaders committed to values-aligned philanthropic policies, which ensure grantmaking efforts does not fund hate and extremism, emphasize the importance of ensuring all stakeholders understand both the policies and the reasons for their creation. Values-Aligned Philanthropy: Discussing…
Foundation leaders committing to values-aligned philanthropy to ensure their grantmaking efforts do not fund hate and extremism may encounter hesitancy from unexpected sources: their own boards. In our new Values-Aligned Philanthropy Board Discussion Guide, we lay out tips for communicating the…
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-…
Every organization exempt under Section 501(c)(3) of the Internal Revenue Code is required to disclose certain information to the public:
The organization’s exemption application, Form 1023, is subject to public disclosure, along with any documents supporting the application and any letters…