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Showing: 21 - 30 of 38 results

Navigating Disasters and Crises: A Practitioner Playbook for Corporate Responsibility and Philanthropy

https://cof.org/content/navigating-disasters-and-crises-practitioner-playbook-corporate-responsibility
Navigating Disasters and Crises: A Practitioner Playbook for Corporate Responsibility and Philanthropy is a free resource designed to guide corporate leaders through navigating disasters and crises at a time when disaster response has grown more comprehensive and complex. It provides a new…

Glossary of Philanthropic Terms

https://cof.org/content/glossary-philanthropic-terms
Search by Letter A B C D E F G I J L M O P Q R S T U Certain definitions are defined by law. A 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,…

Call Recording: New Chinese Laws Regulating Domestic Charities and International NGOs: What do you need to know?

https://cof.org/content/call-recording-new-chinese-laws-regulating-domestic-charities-and-international-ngos-what
Download the Recording In 2015, the Council and ICNL convened foundations to discuss how a draft Foreign NGO law in China might impact their work. The Council also submitted formal comments about concerns with this law to the Chinese government. In mid-March 2016, China approved the long-…

Explanation of Proposed Treasury Regulations: Reliance Standards for Making Good Faith Determinations of Equivalency Determinations

https://cof.org/content/explanation-proposed-treasury-regulations-reliance-standards-making-good-faith
September 24, 2012 The Department of Treasury and the IRS issued proposed regulations applicable to private foundations seeking to make grants to foreign organizations using equivalency determinations. The guidance broadens the range of professionals on whose written advice a private foundation…

Guidance on Closing a Private Foundation

https://cof.org/content/guidance-closing-private-foundation
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…

Nonprofit Mergers

https://cof.org/content/nonprofit-mergers
A look at some of the legal and non-legal aspects of merging one charitable program or organization with another. Ray S. Munney, executive director of the Zenith County Community Foundation, had three meetings scheduled Tuesday morning. The first was with the new manager of a local corporation'…

Starting a Foundation

https://cof.org/content/starting-foundation
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…

Foundation Basics

https://cof.org/content/foundation-basics
What is a charitable organization? What is a foundation? What is a private foundation? What is a public charity? Do charities pay taxes? What are some key differences between a public charity and a private foundation? What are some different kinds of private foundations? What are…

NGOsource

https://cof.org/content/ngosource
NGOsource improves the efficiency of international grantmaking and aims to achieve a significant increase in cross-border philanthropy by centralizing, streamlining, and standardizing the equivalency determination process for U.S. grantmakers. NGOsource is a project of TechSoup and was started with…

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