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Showing: 31 - 40 of 47 results

Losing Tax-Exempt Status

https://cof.org/content/losing-tax-exempt-status
It is extremely rare for an organization to lose its tax-exempt status. When it happens, it's typically the end result of a three-step process: (1) The IRS conducts an examination of the tax-exempt organization; (2) the IRS issues a letter to the organization proposing revocation; then (3) the…

Governance and Compliance Issues for Foundation Financial Management

https://cof.org/content/governance-and-compliance-issues-foundation-financial-management
This white paper provides a review of critical governance issues that foundations must consider to remain in compliance with prevailing and emerging laws and regulations. Readers can expect content focused on trustee fiduciary responsibilities as relates to duties of care, loyalty, and…

A Compliance Checklist for Private Foundations

https://cof.org/content/compliance-checklist-private-foundations
The persistent scrutiny of nonprofit governance has prompted leaders at many types of organizations to take steps to assure that their own houses are in good legal and financial order. This checklist is a good place for you as a private foundation to start.

Making Informed Decisions in Uncertain Times: Helping Community Foundations during Economic Volatility

https://cof.org/content/making-informed-decisions-uncertain-times-helping-community-foundations-during-economic
To help community foundations address twin challenges of fewer resources and greater need, CF Insights conducted research by interviewing and collecting survey responses from a cross section of 73 community foundations during the month of October 2008.

CF Insights Economic Scenario Planning Toolkit

https://cof.org/content/cf-insights-economic-scenario-planning-toolkit
The Economic Scenario Planning (ESP) Model, or “Stress Test,” allows community foundations to create five-year forecasts to answer questions about the potential effects of investment market performance and donor behavior. Consulting services are available for any of our CF Insights operating…

CF Insights Interactive Strategy Model Toolkit

https://cof.org/content/cf-insights-interactive-strategy-model-toolkit
Building on the Activity-Based Costing methodology, the Interactive Strategy Model (ISM) helps community foundations model the impact of strategic changes on their economics. Consulting services are available for any of our CF Insights operating model analysis tools. Email cfinsights@cof.org to…

Align, Adapt, Aspire: Ten Years of Community Foundation Business Model Evolution

https://cof.org/content/align-adapt-aspire-ten-years-community-foundation-business-model-evolution
Community foundations understand how the traditional community foundation business model falls short of new aspirations. Sustainability is an ongoing challenge and many community foundations work towards continually adapting their business model to support a changing context and achieve enough…

Taking Informed Action in Challenging Times: Helping Community Foundations during Economic Downturn

https://cof.org/content/taking-informed-action-challenging-times-helping-community-foundations-during-economic
Following up on CF Insights' November 2008 report "Making Informed Decisions in Uncertain Times", this report is aimed at helping community foundations take informed action in relation to their operating models and community activities in reaction to the economic slump. The findings are based on…

Fueling Impact: A Fresh Look at Business Model Innovation and New Revenue Sources

https://cof.org/content/fueling-impact-fresh-look-business-model-innovation-and-new-revenue-sources
Do you want to know how community foundations are finding innovative new sources of support, and diversifying their revenue base? How new revenue sources strengthen each community foundation's differentiation and sustainability? Difficult economic times in 2008-2010 have been an important wake-up…

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