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There's more to closing down a private foundation than packing up and turning off the utilities. Here are some questions, considerations, and IRS directions.Sometimes it is time for a private foundation to disappear—assets may have dwindled significantly or family members no longer share a common…
The CCSF Study is the field’s most comprehensive and authoritative study on investment and governance policies and practices, and the 2024 CCSF studies 255 private and community foundations representing $104.9 billion in assets. Topics covered include:
Returns and Investment Objectives…
In September 2023, a group of 15 foundations joined 20 bilateral donors in signing a Donor Statement committing to advancing locally led development. After recent global shifts in foreign assistance and the dismantling of USAID, the Council on Foundations wanted to understand how philanthropy has…
Does the Council on Foundations provide assistance with starting a foundation?
Can we join the Council before our foundation is formed?
What are the general steps in starting a foundation?
Should we set up our foundation as a trust or a corporation?
What are the costs of starting a…
“If I create a fund at the community foundation, can my investment manager still manage the funds?” You may have already come across a donor that asked this question. Such a donor is essentially requesting that the fund they create be invested outside of the foundation’s investment pool(s). While…
Practice 1. The board (and investment committee and staff, if any) of a foundation should understand and fulfill their respective fiduciary responsibilities and duties under applicable law and the governing documents of the foundation and stay informed regarding any relevant changes in law, duties…
As needs in their communities continue to grow, community foundations recognize the importance of making the right investment decisions. That’s because good investments help attract donors, preserve the long-term purchasing power of assets, and increase the amount of money available for grantmaking…
Over the last two weeks, we’ve received scores of questions from the field about how to help the Ukrainian people during the ongoing Russian invasion, including during our recent webinar with the State Department. The outpouring of support and willingness to make immediate relief funds available…
A Toolkit for Community Foundations
“Impact investing” is the practice of investing for social and environmental impact while generating financial return. For community foundations, impact investing represents a new, complementary tool for achieving community change. Community foundations are…
The CCSF Study is the field’s most comprehensive and authoritative study on investment and governance policies and practices. The 2023 CCSF studies 291 private and community foundations that represent $126 billion in assets. Topics covered include:
Returns and Investment Objectives
Asset…