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View by Letter# A B C D E F G I J L M O P Q R S T UCertain definitions are defined by law.#501(c)(3)Section of the Internal Revenue Code that designates an organization as charitable and tax-exempt. Organizations qualifying under this section include religious, educational, charitable, amateur…
In these unprecedented times, grantors may decide that converting previously awarded project-specific grants to general operating grants is the best way to support grantees and enable them to respond to the needs of their respective communities. While current grant agreements can be revised or…
Fiscal sponsorship can expand access to charitable infrastructure and help emerging projects, community initiatives, and grassroots efforts pursue their charitable goals without creating and managing a separate nonprofit organization. But it's not simply a pass-through arrangement; it requires that…
Fiscal sponsorship arrangements can be a valuable tool allowing charitable projects to operate within an established charity that accepts tax-deductible donations and grants to fund their charitable activities.Here are two sample fiscal sponsorship agreements your foundation can use to establish…
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…
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…
The public health and economic crises of 2020 have affected millions of Americans and laid bare the glaring inequities in our systems and institutions.
A new report from Council on Foundations, Philanthropy California, and Dalberg Advisors outlines how the US philanthropic sector is…
Foundations have been partnering with USAID in a variety of ways to advance locally led development, and below are how some of those partnerships are being executed. For member foundations interested in working with USAID on their own locally led development initiatives, Council on Foundations…
We just received a grant request from a group that is not a public charity. The request states that the group has a “fiscal sponsor” and the grant agreement is countersigned by the fiscal sponsor? Can we make this grant?
Yes. A grant to a public charity serving as a fiscal sponsor is treated…