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The Congressional Research Service issued a 2012 report on charitable giving and donor-advised funds. Using data from Form 990, the report updates to 2008 some of the statistical information about donor-advised funds that was included in the 2011 Treasury report on donor-advised funds. However, the…
Last October, I received an email about an HR nonprofit diversity conference in San Francisco. I forwarded the email to our HR director. I wondered what cool organization had sponsored this event? While surfing around the website of that cool organization, CoF, I spotted the page for the Career…
Ling Woo Liu joined the Lucile Packard Foundation for Children’s Health in May 2015. She currently works as Director of Communications and Community Engagement. Prior to joining the Foundation, Ms. Liu spent five years at the Asian Law Caucus, where she served as the Director of Strategic…
Under the Pension Protection Act of 2006 (PPA), the private foundation excess business holdings rule applies to donor-advised funds as if they were private foundations.1 That is, the holdings of a donor-advised fund in a business enterprise, together with the holdings of persons who are…
The Pension Protection Act of 2006 created new categories of disqualified persons for donor advised funds and sponsoring organizations under the intermediate sanctions rules.
Categories of Disqualified Persons Created under the PPA
Donors and donor advisors with regard to transactions with…
Justify Your Trip
The Council on Foundations’ Annual Conference is the ultimate learning and networking event, where hundreds of philanthropic leaders likes you will gather to learn, connect, and grow.
While you recognize the value of attending the 2017 Annual Conference, we know that…
Estate planning expert Susan Gary will present an educational seminar for professionals in the legal, tax, investment and financial planning disciplines. Gary's presentation will clarify the differences among impact investing options and address the evolution of the prudent investor standard,…
If our organization holds donor-advised funds, what information must we provide on Form 990?
A sponsoring organization, such as a community foundation, must disclose on Schedule D, Part I of its 990 the following information:
Number of donor-advised funds owned;
Aggregate value of assets…
https://cof.org/blogs/re-philanthropy/2017-02-01/celebrating-national-african-american-history-month
February marks the observance of National African American History Month, a commemoration with origins dating back to 1926 when Dr. Carter G. Woodson instituted a week-long celebration to raise awareness of African Americans’ contributions to history. 50 years later, as part of the United…