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Guest writer Adam Northup, LOCUS Advisor, shares what every Community Foundation should know about Opportunity Zones. Created by the new tax law, this new tool has the potential to revitalize left behind communities.
This white paper from the Community Foundation Public Awareness Initiative discusses a timely and significant opportunity for community foundations (CFs): How they can use the recently enacted federal Opportunity Zone tax incentive to benefit communities in need by leveraging their knowledge of…
Now that Opportunity Zones have been designated, individual and corporate investors are then given the opportunity to defer capital gains taxes when they reinvest the earnings in these communities. Additional incentives accrue over five, seven and ten years if the investment is maintained – thereby…
The CDFI Fund has identified over 41,000 population census tracts that are eligible for designation as a QOZ, including (1) 31,680 population census tracts that are Low-Income Communities (LICs) eligible for designation as QOZs; and (2) 9,453 non-LIC population census tracts that are eligible for…
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.
Closing a nonprofit charitable institution presents a range of unknowns to the grantmaking community. In this analysis, authors John Dickason and Duncan Neuhauser provide guidance to foundations considering whether to create a time-limited foundation or bring a foundation to an end. Topics include…
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…
The private foundation executive director was concerned. Members of her board were going to make grants to promote public housing and economic development but none of the groups involved were the typical 501(c)(3)s to which the foundation normally made grants. One possibility seemed to be making a…
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'…