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The Grantmaker Salary and Benefits (GSB) Administrative and Program Expense Tables provide your foundation the data you need to benchmark your organization's administrative, program, service, and qualifying distribution expenses against peers in the field. Containing data collected through the…
It is extremely rare for an organization to lose its tax-exempt status. When it happens, it's typically the end result of a three-step process: (1) The IRS conducts an examination of the tax-exempt organization; (2) the IRS issues a letter to the organization proposing revocation; then (3) the…
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…
On May 9, the House Ways and Means Committee released initial legislative text of the tax bill to be marked up this week. The Committee is expected to release a revised and more substantive bill Monday afternoon, so the provisions below could be modified and are subject to change.
Individual…
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…
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
Expenditure responsibility is the federally mandated procedure that a private foundation—and some public charities—must follow for any grant made to an organization that is not a public charity.…
The persistent scrutiny of nonprofit governance has prompted leaders at many types of organizations to take steps to assure that their own houses are in good legal and financial order. This checklist is a good place for you as a private foundation to start.
To help community foundations address twin challenges of fewer resources and greater need, CF Insights conducted research by interviewing and collecting survey responses from a cross section of 73 community foundations during the month of October 2008.
The Economic Scenario Planning (ESP) Model, or “Stress Test,” allows community foundations to create five-year forecasts to answer questions about the potential effects of investment market performance and donor behavior.
Consulting services are available for any of our CF Insights operating…