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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…
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…
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…
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.
Are you a corporate foundation that makes grants internationally? Do you make grants to organizations that are not 501(c)(3) public charities? If so, you will want to learn more about expenditure responsibility and equivalency determinations, and understand when each may apply.
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…
America is the world’s richest large economy, with the world’s leading technologies and institutions of higher learning. Yet, the United States of America (U.S.) is falling behind other countries on a range of indicators relating to quality of life, economic opportunity, and environmental…
In 2017 and 2018, the Council on Foundations hosted a number of Sustainable Development Goals (SDG) events in various states across the country. We created an events toolkit to support you as you host your own SDGs event in your community. The toolkit includes useful resources such as a sample…
The UN Sustainable Development Goals aim to address the world’s most pressing challenges, from poverty to climate change, by aligning priorities and developing shared metrics to measure progress. While the SDG framework is designed for nations, all levels of government will need data to track…