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FAQ: Scholarships

https://cof.org/content/faq-scholarships
Frequently asked questions about establishing and administering scholarships.

Scholarship Funds and PPA Compliance

https://cof.org/content/scholarship-funds-and-ppa-compliance
Information on bringing scholarship funds into compliance under the PPA.

Scholarships & Grants to Individuals

https://cof.org/topic/scholarships-grants-individuals
Making grants to individuals is a time-honored tradition for many foundations. Organizations that operate grants to individuals programs often find that these activities require in-depth legal knowledge. From information about granting scholarships for study to economic hardship awards, the…

Guidance for Donor-Advised Funds, Supporting Organizations, and Employer Disaster Funds

https://cof.org/content/guidance-donor-advised-funds-supporting-organizations-and-employer-disaster-funds
This resource is a Council Summary of IRS Interim Guidance found in IRS Notice 2006-109, issued December 6, 2006, and explains steps for determining supporting organization status, and important information on the employer disaster relief fund exemption. Responding to requests from the Council…

What to Require of Grantees

https://cof.org/content/what-require-grantees
Good relationships between grantmakers and grantees promote more effective philanthropy. But there's nothing that can mess up a good partnership faster than an overzealous lawyer. In seeking to protect their foundation clients, lawyers can sometimes impose excessive requirements on grantees,…