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On September 3, the Department of the Treasury and the IRS published proposed regulations that state that a private school cannot qualify as tax-exempt under section 501(c)(3) if it discriminates on the basis of race, color, or national or ethnic origin in the administration of any educational…
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…
Part of Mastering Foundation LawProviding scholarships to individuals is a popular method of charitable giving in the U.S. But following the U.S. Supreme Court's decision in Students for Fair Admissions v. Harvard and the Alliance for Equal Rights v. Fearless Fund case, charitable…
Americans may disagree about various aspects of war, but there is broad support for helping the men and women who are fighting in wars and the families they have left behind. Dedicated assistance groups are working to provide aid to military personnel and their relatives. This article surveys the…
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…
Private foundations and donor-advised funds must follow special rules when making grants to certain supporting organizations.
Why is it important to determine if a public charity grantee is a supporting organization?
Supporting organizations are a type of Section 501(c)(3) public charity.…
Over the last two weeks, we’ve received scores of questions from the field about how to help the Ukrainian people during the ongoing Russian invasion, including during our recent webinar with the State Department. The outpouring of support and willingness to make immediate relief funds available…
More than 120 “NIL collectives” have been established in the U.S., many of them as tax-exempt 501(c)(3) nonprofit organizations, to raise funds and enter into agreements that compensate student-athletes at specific higher-education institutions in exchange for using the student-athlete's name,…
This resource is a Council Summary of IRS Interim Guidance found in IRS Notice 2006-109, issued December 6, 2006, and explains steps for determining supporting organization status, and important information on the employer disaster relief fund exemption.
Responding to requests from the Council…