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In this webinar, the Council’s Legal Resources team took an in-depth look at the self-dealing rules applicable to private foundations under section 4941 of the Internal Revenue Code. This webinar provided an analysis of the relevant rules and regulations governing transactions between private…
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
Many businesses set up related charitable organizations for the purpose of engaging in philanthropic endeavors supported by the company. Because the funding for these charitable organizations is…
Companies and their private foundations must carefully navigate the dos and don’ts of contact between foundation employees and legislators.
How should the company foundation's grants and activities fit into the sponsoring company's efforts to develop strong relationships with government…
The intermediate sanctions rules prohibit tax-exempt organizations from providing more than fair market value economic benefits to their “disqualified persons.”
The intermediate sanctions rules apply to all section 501(c)(3) and section 501(c)(4) organizations except for private foundations,…
Question
The same company representatives serve on our company foundation board of directors and our Corporate Contributions Committee. Can we hold the meetings for both programs simultaneously?
Answer
No. While it is possible to hold the meetings for the corporate giving program and…
Accepting and using tickets and other tangible benefits of more than minimal value raises questions for foundation managers. Review the general Tax Code rules to learn what is acceptable.
Slide presentation reviewing the basics of avoiding self-dealing as a family foundation.
In this third installment of the Legal and Tax Compliance for Corporate Grantmakers webinar, participants continue a review of the rules against self-dealing, where they come from and what they involve, as well as compare to rules regarding conflict of interest. We analyze a case study, a real life…
In the May/June 1998 issue of Foundation News & Commentary, Jane Nober wrote "That's the Ticket" about using foundation funds to pay for tickets to fundraising events. Six years later, questions about tickets and other tangible benefits paid for by the foundation are still among the most…
The Stewardship Principles for Family Foundations encourage foundations to provide orientation and training for new board members and professional development for existing board members and staff. They also encourage planning for leadership continuity through activities that identify, educate and…