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The Impact Investor Project was established in 2012 as a two-year research partnership between InSight at Pacific Community Ventures, CASE at Duke University, and ImpactAssets. The goal was simple: supplant the guesswork and conjecture in impact investing with solid evidence of high performance and…
This issue brief from the Global Impact Investing Network (GIIN) details the motivations, benefits, considerations, and suitable scenarios behind the use of catalytic first-loss capital in impact investing transactions. Catalytic first-loss capital refers to socially- and environmentally-driven…
Does your organization provide parking/transportation benefits to employees or do you already file the Form 990-T? If you answered yes to either of those questions, your organization will owe taxes for 2018 and the filing process is going to be different than it was last year. The Council’s…
IRS Notice 2020-23, issued on April 9, 2020, clarifies that tax-exempt organizations are fully included in COVID-19 relief. Specifically, the filing and tax payment deadlines for IRS Form 990 series (990, 990-EZ, 990-PF, and 990-T) normally due between April 1, 2020 and July 15, 2020 are…
Rockefeller Philanthropy Advisors published the "Impact Investing Handbook: An Implementation Guide for Practitioners"—180 pages of helping asset owners turn interest into action. Two years in the making, this practical publication features case studies and detailed guidance for individuals,…
The CCSF report is the field’s most comprehensive and authoritative study on investment and governance policies and practices. The 2020 CCSF studies 260 private and community foundations that represent $115.4 billion in assets. Topics covered include:
Returns and Investment Objectives…
Understanding the challenges of currency fluctuations on international grantmaking, and taking action to minimize their impact can ensure that this natural process does not become an added barrier to overseas giving. This resource focuses on some of the challenges foundations and giving programs…
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
In the United States, organizations that qualify to receive charitable tax-deductible contributions are described in Section 501(c)(3) of the Tax Code. These organizations are divided into two main…
Audits are everywhere these days. Consider:
In the wake of corporate accounting scandals, the Sarbanes-Oxley Act was enacted in 2002, imposing corporate governance reforms on public, for-profit companies, including provisions on how financial audits are managed and carried out by auditors.…
Lawyers rarely tell foundation managers, "Relax, don’t worry so much!" But in the case of "tipping," that’s been our advice for more than 10 years. What is the so-called "tipping problem" and why are so many foundations (still) so worried about it?
Tipping occurs when a private…