Showing: 2941 - 2950 of 8392 results
The Council has full-time attorneys with a breadth of experience on staff. This team serves as a valuable resource to Council members, and is available to provide information on a wide range of topics that impact foundation operations.
On a regular basis, members of our Legal Team:
Field…
What is an agency endowment?
What types of organization can establish an agency endowment at a community foundation?
When a public charity establishes an agency endowment at a community foundation, which organization owns the contributed funds?
Since the agency is releasing legal…
What is a private operating foundation?
A private operating foundation is a type of Section 501(c)(3) charity that uses its income primarily to directly operate a charitable program. For example, a private operating foundation may be a museum that is established and funded predominately by one…
Download the Presentation Slides
With the Stanislaus Community Foundation, National College Access Network (NCAN), and the Council on Foundations' Legal Team and Director of Community Philanthropy, this webinar explores key findings from a recent white paper published by NCAN on the topic…
Effective Dates
The expansion of the definition of disqualified persons is effective for transactions after the Pension Protection Act of 2006 (PPA)’s date of enactment (August 17, 2006). The provisions for new automatic excess benefit transactions are effective retroactively, applying to…
Individual taxpayers cannot take a charitable deduction for making a gift to an individual, even when channeled through a charitable institution, no matter how deserving of charity the recipient may be.
Dewey Diligence, a program officer at the Acme Community Foundation, was accustomed to…
Question: Our staff just received a request for a copy of our foundation's Form 990-PF. Are we required to provide this information?
Answer: Yes. A foundation’s tax return on Form 990-PF provides a wealth of information about the organization including asset size, board members, salary…
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…
https://cof.org/content/funding-healthcare-call-summary-corporate-peer-discussions-covid-19-response
Summary of key themes and best practices on funding healthcare during COVID-19. Calls were held in partnership with Association of Corporate Citizenship Professionals (ACCP), Council on Foundations (COF), Chief Executives for Corporate Purpose (CECP), and Points of Light (POL).