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From the Boston College Center for Corporate Citizenship, this handbook on responsible investing provides the blueprint for foundation asset managers interested in multiplying their organization’s impact on society.
The Council's Board of Directors released this guidance memorandum in March 2010 and strongly recommends that when reviewing and approving foundation investment policies and procedures practices, all foundations—private and public—consider these best practices in foundation investment management.
This flow chart was designed by the Community Foundation of Louisville to describe the procedures for evaluating, processing, and making impact investments in their community. It follows a similar model developed by the Greater Cincinnati Community Foundation, which is discussed in the Community…
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…
View the Webinar Slides
Community Foundations: Gearing up for Year-End
Spend 90 minutes with the Council's legal staff to explore topics associated with year-end. As well, take a moment out to celebrate #CFWeek and gear up for #GivingTuesday!
Topics Include:
Year-end…
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…
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…
The Pension Protection Act of 2006 (PPA) increased the excise tax rates for violations of many of the private foundation rules. In most cases, the first-tier taxes were doubled. These changes are effective for private foundations upon the foundation’s first tax year beginning after August 17, 2006…
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…