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Practice 1. The board (and investment committee and staff, if any) of a foundation should understand and fulfill their respective fiduciary responsibilities and duties under applicable law and the governing documents of the foundation and stay informed regarding any relevant changes in law, duties…
“If I create a fund at the community foundation, can my investment manager still manage the funds?” You may have already come across a donor that asked this question. Such a donor is essentially requesting that the fund they create be invested outside of the foundation’s investment pool(s). While…
The CCSF Study is the field’s most comprehensive and authoritative study on investment and governance policies and practices, and the 2024 CCSF studies 255 private and community foundations representing $104.9 billion in assets. Topics covered include:
Returns and Investment Objectives…
Join the Council’s Legal Resources team for an in-depth look at the self-dealing rules applicable to private foundations under section 4941 of the Internal Revenue Code. This workshop will provide an in-depth review of the rules against self-dealing, where they come from and what they involve.…
This workshop will provide an in-depth review of the rules against self-dealing, where they come from and what they involve. Participants will hear an analysis of the relevant rules and regulations governing transactions between private foundations and disqualified persons, including situations…