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This page outlines the range of purposes that qualify an organization for tax exemption under section 501(c)(3) of the Internal Revenue Code. It explains how the IRS and courts interpret key terms — especially "charitable" — and how those interpretations shape eligibility.
Permissible Exempt…
Self-Defense Exception: A legislative proposal to modify the private foundation excise tax on net investment income under IRC section 4940 would qualify as a self-defense issue, because it affects a private foundation’s duties. Private foundations may therefore communicate with the legislature, its…
United States foundations are an essential element of America’s social sector, supporting causes from public libraries to groundbreaking research, to new approaches to building a more equitable world. But despite their reach, foundations have an identity problem. From small towns to Washington, D.C…
Celebrating National Community Foundation Week November 12-18: Engage with Your Local Community Today!
Community Foundation Week, created in 1989 by former president George H.W. Bush, recognizes the important work of community foundations throughout America and their collaborative and innovative…
With Community Foundation Week (#CFWeek) just days away, this midday webinar is the perfect time to brush up on communications tips around pitching press releases, creating marketing email campaigns that click with your audience, navigating social media, and showcasing your foundation's work…
The Council on Foundations and the Center for Public Interest Communications have recently completed a scan of the dominant narratives around foundations. Our findings, in short: We need better stories and better language if we really want to lift up the positive impact of our work, push back…
Sample foreign grant expenditure responsibility letter.
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 information…
Editable grant agreement for grants requiring expenditure responsibility.
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…
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The steps of expenditure responsibility are the federally-mandated procedures a private foundation (and DAFs) must follow for any grant made to a non-charity. While the rules for exercising expenditure responsibility are relatively straightforward, many issues and concerns can…
Social media is an increasingly prevalent part of our world. Whether it’s on the news, sitting in traffic, or talking with colleagues, you’ll be hard-pressed to avoid mention of Facebook or Twitter. Is there a good way for your foundation to become involved?
Perhaps your board chair suggested…