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The Council’s Public Policy Action Network is a members-only group of foundation leaders committing their voices, experiences, and networks to engage and educate federal elected officials to foster a policy environment in which philanthropy can thrive. Policymakers depend on the voices and…
Under the Pension Protection Act of 2006 (PPA), the rules for public disclosure of the Form 990-T by public charities and private foundations became identical to those for Form 990.
Which forms are affected?
Any Form 990-T filed after August 17, 2006.
What are the public disclosure…
The services of a consultant may prove beneficial to an organization considering the creation of a records management or archival program.
From a consultation, those who oversee the records and archives project should derive a general sense of the existing historical record of the organization…
Question:
Our company foundation sometimes carries out its own charitable programs. For example, last year we organized a conference on the topic of evaluating program impact for our grantees and other nonprofits in one of our communities. Where does this information get reported on our Form…
Question
The same company representatives serve on our company foundation board of directors and our Corporate Contributions Committee. Can we hold the meetings for both programs simultaneously?
Answer
No. While it is possible to hold the meetings for the corporate giving program and…
Question:
In light of current economic conditions, the corporation has asked whether the company's private foundation may honor grant commitments already made by the corporate giving program. Can the private foundation make these grants?
Answer:
Maybe. The facts and circumstances…
Participating in the Council on Foundations' Career Pathways program changed my life for the better. How? The most valuable takeaway was to be bold and to tell the world who we are. In so many ways, Career Pathways helped me and the rest of my cohort cultivate our strengths and our voices.…
Kadar Lewis is a Program Officer at the Ralph M. Parsons Foundation in Los Angeles, CA. As an educator and organizational leader for nearly 20 years, Kadar began his career teaching South LA youth, which ultimately led to leadership positions with ICEF Public Schools, Magic Johnson Foundation, and…
What is the Sarbanes-Oxley Act?
The Sarbanes-Oxley Act of 2002 was designed to rebuild public trust in the corporate community in the wake of the Enron scandal and other corporate and accounting scandals. Sarbanes-Oxley requires publicly traded companies to adhere to governance standards that…
The Pension Protection Act of 2006 (PPA) has introduced filing requirements for split-interest trusts such as charitable remainder trusts and pooled income funds.
Which returns are affected?
These requirements apply to returns for taxable years beginning after December 31, 2006.
What are…