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Question: May our corporate foundation or corporate giving program provide a grant to an organization that is not a charity?
Answer: Yes, but the process required to make a grant to a non-charity depends on the type of corporate giving vehicle used to make the grant. Private foundations…
Question:
In light of current economic conditions, the corporation has asked whether the company's private foundation may honor grant commitments already made by the corporate giving program. Can the private foundation make these grants?
Answer:
Maybe. The facts and circumstances…
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
This chapter discusses the federal tax laws governing supporting organizations. As a result of the Tax Reform Act of 1969, private foundations receive considerably less favorable treatment under tax…
This sample proposal review flowchart may be useful for establishing your foundation's processes for grant review.
Question: A public television station provides thank-you gifts of varying values based upon the amount of a donor’s contribution. An employee of a corporation makes a gift to a local public television station. Can the corporate foundation match the gift as part of its matching gift program, even…
This sample matching gift policy can be easily customized for your foundation's use.
Suzanne Friday, Senior Legal Counsel and Vice President of Legal Affairs at the Council, discussed the goals and motivations driving corporate giving, with a particular focus on corporate foundations.
After a brief review of the applicable legal rules, they discuss how corporate foundations can…
The administrative costs of operating a private foundation often prove too burdensome and can easily swamp the grantmaking activity of private foundations, especially the smaller ones. As such, a foundation may decide to transfer its assets to a Sponsoring Organization to take advantage of the…
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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…