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Showing: 1 - 10 of 95 results

Scholarship Funds and PPA Compliance

https://cof.org/content/scholarship-funds-and-ppa-compliance
Bringing Funds Into Compliance The Pension Protection Act of 2006 (PPA) includes the first comprehensive regulation of donor-advised funds. For the first time, donor-advised funds are legally defined. The legal definition is important for grantmakers that operate various kinds of component funds…

Establishing a Scholarship Fund for Corporate Employees

https://cof.org/content/establishing-scholarship-fund-corporate-employees
Question: Our corporate foundation is planning to establish a scholarship fund for our employees' children. What do we need to keep in mind and what steps do we need to follow to ensure we are complying with the legal requirements? Response: The granting of scholarships, fellowships, and…

Corporate Foundation Grants to Government

https://cof.org/content/corporate-foundation-grants-government
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.…

Webinar Recording: Transforming Community Foundation Scholarship Programs from Administrative Burdens to Strategic Assets

https://cof.org/content/webinar-recording-transforming-community-foundation-scholarship-programs-administrative
Download the Presentation Slides With the Stanislaus Community Foundation, National College Access Network (NCAN), and the Council on Foundations' Legal Team and Director of Community Philanthropy, this webinar explores key findings from a recent white paper published by NCAN on the topic…

Webinar Recording: National Trust for Historic Preservation: African American Cultural Heritage Fund

https://cof.org/content/webinar-recording-national-trust-historic-preservation-african-american-cultural-heritage
  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…

Legal Considerations for Corporate Foundations

https://cof.org/content/legal-considerations-corporate-foundations
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources Many businesses set up related charitable organizations for the purpose of engaging in philanthropic endeavors supported by the company. Because the funding for these charitable organizations is…

Opportunity Zones - A Value to Your Community?

https://cof.org/content/opportunity-zones-value-your-community
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…

Increasing the Number and Size of Awards

https://cof.org/content/increasing-number-and-size-awards
When donors to scholarship funds see the impact that their money can have on the life of a student, they are often inspired to contribute more. Sometimes they will add more to the principal of the fund so that future awardees can receive bigger scholarships or more scholarships can be awarded.…

FAQ: Scholarships

https://cof.org/content/faq-scholarships
What are the advantages, disadvantages, and likely costs of scholarship programs? What do the private foundation rules require, and how should community foundations apply the rules? What rules or procedures govern community foundation scholarship programs? Does a community foundation need…

Can Corporate Giving Benefit Company Employees? Let's Find Out

https://cof.org/content/can-corporate-giving-benefit-company-employees-lets-find-out
  View the Slides At the Council, we are often asked how corporations can fund scholarship programs for company employees and dependents. Similarly, corporations often want to assist employees in times of crisis, whether due to a natural disaster or a more personal tragedy. In both cases…

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