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Now that Opportunity Zones have been designated, individual and corporate investors are then given the opportunity to defer capital gains taxes when they reinvest the earnings in these communities. Additional incentives accrue over five, seven and ten years if the investment is maintained – thereby…
The CDFI Fund has identified over 41,000 population census tracts that are eligible for designation as a QOZ, including (1) 31,680 population census tracts that are Low-Income Communities (LICs) eligible for designation as QOZs; and (2) 9,453 non-LIC population census tracts that are eligible for…
American democracy faces challenges that raise difficult questions for philanthropy. Have funders done everything possible to shore up democratic values and aspirations, or pursued their own ideas of the public good and turned a blind eye to these challenges? To what extent can philanthropy’s…
Bill #5 – Enacted June 5, 2020
Comprehensive Coronavirus Legislation Guide for the Charitable Sector
This is a summary of the fifth bill Congress passed to help with the effects of the coronavirus outbreak. This guide highlights the specific provisions of that bill that may impact the…
What if each community foundation can know what all community foundations collectively know?
Data is a driving force behind effective decision-making, and in the world of philanthropy, it's no different. Through CF Insights, community foundations can access up-to-date, real-world data on…
What if each community foundation can know what all community foundations collectively know?
Data is a driving force behind effective decision-making, and in the world of philanthropy, it's no different. Through CF Insights, community foundations can access up-to-date, real-world data on…
What if each community foundation can know what all community foundations collectively know?
Data is a driving force behind effective decision-making, and in the world of philanthropy, it's no different. Through CF Insights, community foundations can access up-to-date, real-world data on…
Self-Defense Exception: A legislative proposal to modify the private foundation excise tax on net investment income under IRC section 4940 would qualify as a self-defense issue, because it affects a private foundation’s duties. Private foundations may therefore communicate with the legislature, its…
As the One, Big, Beautiful bill containing the many Republican priorities moves through Congress under the reconciliation process, this page aims to answer frequently asked questions regarding the bill's key provisions impacting the philanthropic sector and charitable giving.
This page will be…