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Note
The information below was originally developed by the Finance, Administration & Operations Group (FAOG) Accounting Practices Committee and was last updated Aug. 19, 2010. It was updated in 2025 by the FAOG Accounting Practices Committee, in collaboration with Baker Tilly US, LLP, and…
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Nonprofit entities place their investments with community foundations (the Foundation) for a variety of reasons, including investment expertise, efficiencies, and access to planned giving advice, and services. As nonprofit entities seek to place their assets and…
Download this guide as a PDF
Nonprofit entities place their investments with community foundations ("the Foundation") for a variety of reasons, including investment expertise, efficiencies, and access to planned giving advice and services. As nonprofit entities seek to place their assets and…
https://cof.org/page/grantmaker-salary-and-benefits-report-administrative-and-program-expense-tables
The Grantmaker Salary and Benefits (GSB) Administrative and Program Expense Tables provide your foundation the data you need to benchmark your organization's administrative, program, service, and qualifying distribution expenses against peers in the field. Released every two years and containing…
The Grantmaker Salary and Benefits (GSB) Board Compensation Tables provide foundation boards and staff with the tools they need to benchmark their board compensation policies and practices against peers in the field. Released every two years and containing data collected through the Council’s…
When disaster strikes and employees are affected, employers may provide financial assistance to their employees through corporate foundations and employer-sponsored funds at community foundations. The legal framework governing employee hardship assistance programs can vary, though, depending on the…
When disaster strikes a community, disaster relief funds administered through community foundations offer an efficient way to quickly get aid to those who need it. But it’s important to understand how the Internal Revenue Code requires these charitable funds be used, which can vary depending on the…