Showing: 51 - 60 of 61 results
Aligning private foundation grantmaking procedures with PPA requirements
The Pension Protection Act of 2006 (PPA) brought many changes to the charitable sector. The most significant changes for private foundations are the rules for making grants to certain kinds of supporting organizations.…
Through our Values-Aligned Philanthropy project, the Council on Foundations is encouraging foundations to take steps to ensure that they are not funding hate. Our white paper created a landscape scan of the issue and the work being done in the philanthropic sector to combat hate funding. We also…
Why should corporate philanthropy and corporate social responsibility staff be concerned about this issue?
Many corporations are taking steps to ensure that they are not funding hate and extremism through their corporate foundations, direct contributions, or employee giving programs. The reasons…
CFNSB hosts a monthly call to offer community foundation staff the opportunity to learn what's new, or ask any questions related to the National Standards program. The input of community foundation staff is critical to the success of the program.
This event will take place the second Wednesday…
Foundation leaders committed to values-aligned philanthropic policies, which ensure grantmaking efforts does not fund hate and extremism, emphasize the importance of ensuring all stakeholders understand both the policies and the reasons for their creation. Values-Aligned Philanthropy: Discussing…
Foundation leaders committing to values-aligned philanthropy to ensure their grantmaking efforts do not fund hate and extremism may encounter hesitancy from unexpected sources: their own boards. In our new Values-Aligned Philanthropy Board Discussion Guide, we lay out tips for communicating the…
On December 28, 2012, the Treasury Department and IRS issued final and temporary regulations on Type III supporting organizations. Simultaneously, proposed regulations were issued regarding payout for Type III non-functionally integrated supporting organizations. This analysis focuses on the areas…
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…
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…
Community Foundations
Borrego Valley Endowment Fund Sample Policy with “Do No Harm” Approach
Brooklyn Community Foundation DAF Anti-Hate Policy
Community Foundation of the Ozarks Sample Full DAF Policy and Procedures
East Bay Community Foundation Due Diligence Policy FAQ
East Bay…