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What are the legal requirements for private foundations wishing to make cross-border grants?
What is equivalency determination?
What is expenditure responsibility?
How do I decide whether to use equivalency determination or expenditure responsibility?
What are the legal…
This was first published on March 22 in The Hill.
Washington, D.C., may be the most partisan place on earth, where anything and everything is judged by which political party you support, rather than the substance of what’s being discussed. Well, thank goodness that perspective is not shared…
Note
The information below was originally developed by the Finance, Administration & Operations Group (FAOG) Accounting Practices Committee and was last updated Aug. 19, 2010. It was updated in 2025 by the FAOG Accounting Practices Committee, in collaboration with Baker Tilly US, LLP, and…
Tim Delaney applies his diverse leadership experiences in law, government, and nonprofits as President & CEO of the National Council of Nonprofits, a trusted resource and advocate for America’s charitable nonprofits that connects the nation’s largest network of nonprofits. His…
Greetings!
It’s been a busy month here at the Council: We’ve been hard at work planning for our Annual Conference in Dallas as well as strategically engaging the new Congress and administration.
Below are a number of updates related to corporate foundations, plus future opportunities…
There are a number of instances when a grantee's financial information can be useful to a funding organization. For example, if the financial statements indicate that the prospective grantee is experiencing financial difficulties, the grantmaker may decide not to proceed with the grant or may…
At #COFAnnual, our Global Philanthropy Reception and Dinner will focus on the issues and opportunities facing women and girls in the United States as well as around the world.
In preparation for this event and in honor of Women’s History Month, we’d like to share the following blog…
Prior to joining The Community Foundation for Ireland in 2010, Jackie was Chief Executive of Philanthropy Ireland from 2007 and previously held a number of senior roles in the Irish Business and Employers Confederation, including Director of Social Policy. A former Director of the Ireland France…
Community foundations have one thing in common: When it comes to administrative fee structures, no two are alike. While there's no one right answer, it's important to review and compare your foundation’s fee structure to other foundations of comparable size. Many community foundations are doing…