Showing: 41 - 50 of 53 results
As many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L 115-97) expire at the end of 2025, the 119th Congress, led by Republican majorities in both chambers and the incoming Trump Administration, will prioritize passage of tax legislation. This page analyzes key provisions from the TCJA…
Imagine the following scenarios:
A donor advisor has not made a recommendation from a donor-advised fund for two years.
An agency has requested that your community foundation not make a distribution from an agency endowment until the agency requests a distribution at some point in the…
After listening, research, and consultation with the field, the Council on Foundations is expanding legal support to help community foundations prepare for—and respond to—threats that could shape the future of the sector.
The resources presented on this page provide additional analysis,…
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
The Current Environment
Foundations are under increasing political scrutiny regarding their relationships with organizations that have engaged in protests, especially in situations where…
The Council continues to monitor executive orders and actions relevant to the broad philanthropic sector. To stay up to date on the latest information, sign up for Washington Snapshot. And Council members can join the Council’s Public Policy Action Network, which meets every other month to…
On September 25, President Trump issued a memorandum addressing domestic terrorism and organized political violence. Find our summary of the provisions in the memo below.
Section 1. Domestic Terrorism and Organized Political Violence.
The recent influx in political violence is not a series…
Note
The information below was originally developed by the Finance, Administration & Operations Group (FAOG) Accounting Practices Committee and was last updated Aug. 19, 2010. It was updated in 2025 by the FAOG Accounting Practices Committee, in collaboration with Baker Tilly US, LLP, and…
Download this guide as a PDF
Nonprofit entities place their investments with community foundations (the Foundation) for a variety of reasons, including investment expertise, efficiencies, and access to planned giving advice, and services. As nonprofit entities seek to place their assets and…
Download this guide as a PDF
Nonprofit entities place their investments with community foundations ("the Foundation") for a variety of reasons, including investment expertise, efficiencies, and access to planned giving advice and services. As nonprofit entities seek to place their assets and…
Prepared by Leon Fresco, Partner at Holland & Knight LLP for the Council on Foundations | Finalized February 2026Download this guidance as a PDF.BackgroundThe purpose of this memo is to provide guidance to foundations for interacting with immigration agents on their property. Although there was…