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Rockefeller Philanthropy Advisors published the "Impact Investing Handbook: An Implementation Guide for Practitioners"—180 pages of helping asset owners turn interest into action. Two years in the making, this practical publication features case studies and detailed guidance for individuals,…
Tax-exempt organizations must make annual returns and exemption applications filed with the IRS available for public inspection and copying upon request. In addition, the IRS makes these documents available. These FAQs relate to the public disclosure and availability of documents filed by tax-…
Explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions, and for taxpayers who make contributions.
The legal and tax implications for community foundations accepting donations from private foundations, and qualifying distributions of taxable expenditures. Additional insight into converting a private foundation into a supporting organization of a community foundation.
Historical background of non-component and donor-directed funds.
Accepting gifts of real estate, subchapter S corporations, and business interests (including general partnerships, limited partnerships, limited liability partnerships, and limited liability companies), as well as determining when or if they trigger unrelated business tax (UBIT).
This document outlines the basics of component funds, field of interest funds, donor-advised funds, and restrictions around these funds.
The intermediate sanctions rules prohibit tax-exempt organizations from providing more than fair market value economic benefits to their “disqualified persons.”
The intermediate sanctions rules apply to all section 501(c)(3) and section 501(c)(4) organizations except for private foundations,…
Many foundation staff members remain mystified (and enamored) with mission investing and the promise it holds for leveraging foundation resources to support their missions. However, it is clear that many foundations do not fully understand the full complement of mission investing strategies and how…
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…