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Expenditure responsibility is a five step procedure that is designed to ensure that foundation funds are used for exclusively charitable purposes.
The five basic steps that are required for completing expenditure responsibility include:
Conducting a pre-grant inquiry including a reasonable…
Greetings Community Foundation Colleagues
I hope you are having a wonderful holiday season and are looking to the new year with abundant optimism for what you and your community foundation can achieve.
Check out a quick sample of 2017 Happenings and Highlights from 2016
As the Council looks…
https://cof.org/content/grants-organizations-donor-advised-funds-expenditure-responsibility-required
Use this flowchart to determine if grants from donor-advised funds require expenditure responsibility.
2017 Happenings for Community Foundations
Winter 2017 – Opinion Piece — Community Foundation Business Disruptions in 21st Century
Winter 2017 – White Paper — International Giving Activity for U.S. Community Foundations
Jan 11 – Webinar — Don’t Skimp…
The Council on Foundations offices will be closed from December 24, 2016 - January 2, 2017. During this time, Council staff is available to assist our members with their time-sensitive needs. Please dial the membership line directly at 703-879-0645 or email Membership at membership@cof.org.
Public charities that hold donor advised funds must comply with special rules regarding payments from such funds. Provisions under the Pension Protection Act of 2006 require certain payments from donor advised funds to be made using expenditure responsibility, while certain other payments are…
Giving days have exploded in popularity in recent years, helping the foundations that organize them reach new donors and become more digitally focused themselves. But some foundations are weighing whether to continue these online fundraising campaigns.
On January 25, Knight Foundation and the…
Daniela Rodriguez Ranf is the Director of Leadership and Training at the Council on Foundations. Since joining the Council in 2017, she has worked in curriculum development for fundamentals courses, workshops, and webinar programming, as well as the Career Pathways program, the Council’s leadership…
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).