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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…
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.…
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…
Amalgamated Foundation 'Hate is Not Charitable' Campaign: Sign-On Campaign for Foundations and Organizations to Pledge to End Hate Funding
Anti-Defamation League and Charles Koch Institute Report: Communities Overcoming Extremism — the After Charlottesville Project
Horizon Forum: What Do the…
Atlanta Daily World: Major charity distances itself from donations to controversial groups
Fidelity and Schwab Ban Gifts From Donor-Advised Funds to NRA-Affiliated Charities
‘Hate Groups’ Received Millions From 351 Charities and Foundations, Chronicle Review Finds
Opinion: How Philanthropy…
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
The Current Environment
Foundations are under increasing political scrutiny regarding their relationships with organizations that have engaged in protests, especially in…