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In September 2023, a group of 15 foundations joined 20 bilateral donors in signing a Donor Statement committing to advancing locally led development. After recent global shifts in foreign assistance and the dismantling of USAID, the Council on Foundations wanted to understand how philanthropy has…
Private foundations and donor-advised funds must follow special rules when making grants to certain supporting organizations.
Why is it important to determine if a public charity grantee is a supporting organization?
Supporting organizations are a type of Section 501(c)(3) public charity.…
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…
The Treasury Department released its report on donor-advised funds (DAFs) and supporting organizations (SOs) in December of 2011. This report, mandated by the Pension Protection Act of 2006, was due in August 2007.
The report is 109 pages, including appendices, and is divided into five chapters…
In 2020, the Mott Foundation commissioned philanthropic researcher, Dr. Larry McGill, to examine how U.S. community foundations can use the Sustainable Development Goals (SDGs) to lead local revitalization efforts and recover from the complex effects of the pandemic. The subsequent report aims to…
Since 1997, the Council on Foundations and Candid have analyzed trends in global grantmaking by U.S. foundations. In our State of Global Giving by U.S. Foundations: 2022 Edition report, which analyzed grants made between 2016 and 2019, we found that 39% of global grants made by U.S. foundations…
America is the world’s richest large economy, with the world’s leading technologies and institutions of higher learning. Yet, the United States of America (U.S.) is falling behind other countries on a range of indicators relating to quality of life, economic opportunity, and environmental…
The UN Sustainable Development Goals aim to address the world’s most pressing challenges, from poverty to climate change, by aligning priorities and developing shared metrics to measure progress. While the SDG framework is designed for nations, all levels of government will need data to track…
How Philanthropy Can Help Achieve the
U.N. Sustainable Development Goals in the U.S.
As implementation of the 2030 Sustainable Development Goals becomes a priority of the world, philanthropy has an opportunity to make an impact. This report from the Council on Foundations examines how U.S.…
The European Community Foundation Initiative report provides in-depth examples of community foundations throughout Europe adopting the SDGs and how they can work towards achieving the goals.