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Showing: 1 - 10 of 59 results

FAQ: Agency Endowment Funds

https://cof.org/content/faq-agency-endowment-funds
What is an agency endowment?  What types of organization can establish an agency endowment at a community foundation? When a public charity establishes an agency endowment at a community foundation, which organization owns the contributed funds? Since the agency is releasing legal…

Rules Governing Non-Component Funds

https://cof.org/content/rules-governing-non-component-funds
Historical background of non-component and donor-directed funds.

Accounting for Agency Endowment Funds Held at Community Foundations

https://cof.org/content/accounting-agency-endowment-funds-held-community-foundations
Introduction Nonprofits place their endowment funds with community foundations for a variety of reasons, including investment expertise, efficiencies, and access to planned giving advice and services. As nonprofit organizations seek to place their assets and partner with the foundation,…

Administrative Fees

https://cof.org/content/administrative-fees
Community foundations have one thing in common: When it comes to administrative fee structures, no two are alike. While there's no one right answer, it's important to review and compare your foundation’s fee structure to other foundations of comparable size. Many community foundations are doing…

An Overview of the Law Governing Community Foundations

https://cof.org/content/overview-law-governing-community-foundations
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources This chapter is intended to examine and explain those common legal characteristics shared by community foundations and to provide a comprehensive legal overview of the rules and regulations that…

Starting a Foundation: Formation and Considerations

https://cof.org/content/starting-foundation-formation-and-considerations
Many people want to start foundations, but few start out knowing exactly what sort of organization they are going to create. The purpose of this e-book is to help potential donors understand the many different entities that are commonly referred to as foundations and to provide an understanding of…

Corporate Foundation Grants to Government

https://cof.org/content/corporate-foundation-grants-government
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.…

Is Perpetuity Too Long? Family Foundations Can Increase Impact With Sunset Dates

https://cof.org/content/perpetuity-too-long-family-foundations-can-increase-impact-sunset-dates
From the Family Foundation Advisor, this article reviews the sunset-vs.-perpetuity issue and considers the potential benefits of a sunset date, with the special considerations of small family foundations in mind.

Seeking Shared Success: Business Model Innovation through Mergers, Affiliations, and Alliances

https://cof.org/content/seeking-shared-success-business-model-innovation-through-mergers-affiliations-and-alliances
The challenges of the recent financial downturn have inspired many community foundations to find new paths to business model innovation. Alliances, affiliations, and mergers offer one path to “shared success.” Seeking shared success with other community foundations is one intriguing way to innovate…

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