Showing: 41 - 50 of 64 results
Question:
What should corporate foundations and their parent companies consider when purchasing tickets to fundraisers?
Response:
Whether they are tickets to a dinner, to a performance, or simply for general admission to a facility, tickets have an economic value. When a company or…
Office equipment and supplies may always be shared if the parent company provides the foundation with the equipment or supplies free of charge. It is also possible for the parent company and the foundation to share the cost of equipment and supplies, but great care needs to be taken to structure…
A business can generate goodwill through its philanthropic efforts, and such efforts can be good for business. For instance, the IRS has made clear that foundation expenditures that raise awareness of charitable causes can incidentally enhance the general reputation or prestige of its sponsoring…
This memorandum considers whether adoption of the Uniform Prudent Management of Institutional Funds Act (UPMIFA) requires changes to existing guidance regarding the reporting and classification of assets held by community foundations. Current guidance is incorporated in a 1997 memorandum, Report on…
This article focuses on conflicts of interest around foundation investments. May foundation board members (or other closely affiliated individuals or businesses) manage foundation investments? May they be paid for this service? What factors should foundation managers consider before they select an…
This document is an editable foundation investment policy template.
This sample document is being provided for informational purposes only and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client relationship, and…
This white paper outlines best practices with proven results that foundations can use to find and create a diverse and inclusive staff and investment advisory team. Readers will learn how to make the business case for more diverse and equitable strategies and link success in this area with…
This member update focused principally on important issues related to foundation financial management and endowment performance.
With Congress and the media focusing on corporate governance and foundation administration, now is the time to make sure that all grantmakers have a strong conflict of interest policy in place. Both private foundations and public charities (such as community foundations) should have clear…
From Mission Investors Exchange, 2012