Showing: 1 - 10 of 52 results
Question: May corporate grantmakers make grants to units of government such as public schools or local parks departments?
Answer: Yes, both corporate giving programs and corporate foundations may make grants to units of government as long as the grants are restricted to charitable purposes.…
Question
The same company representatives serve on our company foundation board of directors and our Corporate Contributions Committee. Can we hold the meetings for both programs simultaneously?
Answer
No. While it is possible to hold the meetings for the corporate giving program and…
Question:
Can a company provide office space to the company foundation?
Answer:
A parent company can always provide the company foundation with office space as long as it does so free of charge. While it is even possible for the parent company and the foundation to share the cost of office…
Question: Why do Council on Foundations membership materials and invoices state that if my foundation and corporate giving program share a membership, dues must be paid by the corporation? Is this true for other memberships as well?
Answer: IRS self-dealing rules prohibit private foundations (…
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…
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…
Slide presentation reviewing the basics of avoiding self-dealing as a family foundation.
Webinar Recording: National Trust for Historic Preservation: African American Cultural Heritage Fund
The events in Charlottesville and the subsequent debates regarding the treatment of monuments and memorials to Confederate leaders and heroes has contributed to further divisions within our society. Many of our communities are grappling with these issues and seeking ways to bridge the…
Question:
What should corporate foundations and their parent companies consider when purchasing tickets to fundraisers?
Response:
Whether they are tickets to a dinner, to a performance, or simply for general admission to a facility, tickets have an economic value. When a company or…
Office equipment and supplies may always be shared if the parent company provides the foundation with the equipment or supplies free of charge. It is also possible for the parent company and the foundation to share the cost of equipment and supplies, but great care needs to be taken to structure…