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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…
On September 25, 2025, President Trump issued a memorandum addressing domestic terrorism and organized political violence. Find our summary of the provisions in the memo below.Section 1. Domestic Terrorism and Organized Political Violence.The recent influx in political violence is not a series of…
Last updated: June 25, 2026.H.R.1 is now federal law; here's the final bill text. In May 2026, the Joint Committee on Taxation (JCT) released their Bluebook on H.R.1, which provides a detailed summary of the tax provisions passed in the bill. Upon review of the Bluebook, JCT provided greater…
As the One, Big, Beautiful bill containing the many Republican priorities moves through Congress under the reconciliation process, this page aims to answer frequently asked questions regarding the bill's key provisions impacting the philanthropic sector and charitable giving.
This page will be…
This page provides summaries of executive orders and actions relevant to the philanthropic sector. Within each section, the most recent updates appear at the top, along with relevant resources for deeper analysis.To stay up to date on the latest information, bookmark this page and sign up for…
Americans may disagree about various aspects of war, but there is broad support for helping the men and women who are fighting in wars and the families they have left behind. Dedicated assistance groups are working to provide aid to military personnel and their relatives. This article surveys the…
After listening, research, and consultation with the field, the Council on Foundations is expanding legal support to help community foundations prepare for—and respond to—threats that could shape the future of the sector.
The resources presented on this page provide additional analysis,…
Prepared by Leon Fresco, Partner at Holland & Knight LLP for the Council on Foundations | Finalized February 2026Download this guidance as a PDF.BackgroundThe purpose of this memo is to provide guidance to foundations for interacting with immigration agents on their property. Although there was…
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
The Current Environment
Foundations are under increasing political scrutiny regarding their relationships with organizations that have engaged in protests, especially in situations where…