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As many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L 115-97) expire at the end of 2025, the 119th Congress, led by Republican majorities in both chambers and the incoming Trump Administration, will prioritize passage of tax legislation. This page analyzes key provisions from the TCJA…
Coming Together, Not Apart: Inside the Work of Turning Conflict Into Collaboration is the second of three Council on Foundations publications exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. It dives deep into how…
The Council continues to monitor executive orders and actions relevant to the broad philanthropic sector. To stay up to date on the latest information, sign up for Washington Snapshot. And Council members can join the Council’s Public Policy Action Network, which meets every other month to…
On June 29, 2023, the U.S. Supreme Court issued its ruling on two cases involving the use of race-conscious admissions practices by colleges and universities: Students for Fair Admissions (SFFA) v. Harvard and SFFA v. University of North Carolina (UNC).
The majority opinion held that the…
On June 29, the U.S. Supreme Court issued its ruling on two cases involving the use of race-conscious admissions practices by colleges and universities: Students for Fair Admissions (SFFA) v. Harvard and SFFA v. University of North Carolina (UNC). For more information, the Council has a full page…
The private foundation executive director was concerned. Members of her board were going to make grants to promote public housing and economic development but none of the groups involved were the typical 501(c)(3)s to which the foundation normally made grants. One possibility seemed to be making a…
Americans may disagree about various aspects of war, but there is broad support for helping the men and women who are fighting in wars and the families they have left behind. Dedicated assistance groups are working to provide aid to military personnel and their relatives. This article surveys the…
This page outlines the range of purposes that qualify an organization for tax exemption under section 501(c)(3) of the Internal Revenue Code. It explains how the IRS and courts interpret key terms — especially "charitable" — and how those interpretations shape eligibility.
Permissible Exempt…