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For almost 30 years, the Council on Foundations and Candid have partnered on studies of globally focused giving by U.S. foundations. Our newest edition of The State of Global Giving by U.S. Foundations analyzes how U.S. foundations are engaging globally, through support of efforts that improve…
Tickets, tables, and gala invitations may seem like a simple perk of philanthropic giving. For foundation managers, however, they are often far more complex than they appear. If you manage a family, corporate, or community foundation, you have probably faced the question, "Can we use these?" The…
In September 2023, a group of 15 foundations joined 20 bilateral donors in signing a Donor Statement committing to advancing locally led development. After recent global shifts in foreign assistance and the dismantling of USAID, the Council on Foundations wanted to understand how philanthropy has…
Private foundations and donor-advised funds must follow special rules when making grants to certain supporting organizations.
Why is it important to determine if a public charity grantee is a supporting organization?
Supporting organizations are a type of Section 501(c)(3) public charity.…
This resource is a Council Summary of IRS Interim Guidance found in IRS Notice 2006-109, issued December 6, 2006, and explains steps for determining supporting organization status, and important information on the employer disaster relief fund exemption.
Responding to requests from the Council…
The Treasury Department released its report on donor-advised funds (DAFs) and supporting organizations (SOs) in December of 2011. This report, mandated by the Pension Protection Act of 2006, was due in August 2007.
The report is 109 pages, including appendices, and is divided into five chapters…
In 2020, the Mott Foundation commissioned philanthropic researcher, Dr. Larry McGill, to examine how U.S. community foundations can use the Sustainable Development Goals (SDGs) to lead local revitalization efforts and recover from the complex effects of the pandemic. The subsequent report aims to…
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…
Since 1997, the Council on Foundations and Candid have analyzed trends in global grantmaking by U.S. foundations. In our State of Global Giving by U.S. Foundations: 2022 Edition report, which analyzed grants made between 2016 and 2019, we found that 39% of global grants made by U.S. foundations…
America is the world’s richest large economy, with the world’s leading technologies and institutions of higher learning. Yet, the United States of America (U.S.) is falling behind other countries on a range of indicators relating to quality of life, economic opportunity, and environmental…