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What are the legal requirements for private foundations wishing to make cross-border grants?
What is equivalency determination?
What is expenditure responsibility?
How do I decide whether to use equivalency determination or expenditure responsibility?
What are the legal…
We just received a grant request from a group that is not a public charity. The request states that the group has a “fiscal sponsor” and the grant agreement is countersigned by the fiscal sponsor? Can we make this grant?
Yes. A grant to a public charity serving as a fiscal sponsor is treated…
Question: May corporate grantmakers make grants to units of government such as public schools or local parks departments?
Answer: Yes, both corporate giving programs and corporate foundations may make grants to units of government as long as the grants are restricted to charitable purposes.…
Are you a corporate foundation that makes grants internationally? Do you make grants to organizations that are not 501(c)(3) public charities? If so, you will want to learn more about expenditure responsibility and equivalency determinations, and understand when each may apply.
Webinar Recording: National Trust for Historic Preservation: African American Cultural Heritage Fund
The events in Charlottesville and the subsequent debates regarding the treatment of monuments and memorials to Confederate leaders and heroes has contributed to further divisions within our society. Many of our communities are grappling with these issues and seeking ways to bridge the…
What are Opportunity Zones?
Created by changes to the tax code in the Tax Cuts and Jobs Act in December 2017, Opporunity Zones are state-nominated, economically depressed communities that are in need of new investment. These investments could, under certain circumstances, be eligable for…
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
Fiscal sponsorship provides a valuable tool for charitable entrepreneurs to realize their vision by working with an established charity that takes in tax-deductible donations and private foundation…
Everything you need to know to stay out of trouble with third-party representatives.
Does hearing the sentence "Just make that grant check payable to my fiscal agent" stop you in your tracks? It should. If your potential grantees are washing your grant funds through an accommodating charity…
Addressing how our nation can maintain its historical commitment to embracing people of all faith backgrounds against a backdrop of polarization, Pluralism in Peril by the Inclusive America Project looks at tools and strategies available to defenders of this core American value.