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Nearly all survey respondents said they would, at minimum, attempt to contact the holder of a dormant DAF to encourage them to activate their fund. Follow-up steps are varied but commonly include distributing the fund in alignment with the donor’s original stated intent or transferring the fund to…
Larger community foundations tend to hold specialized staff roles to serve large, diverse sets of donors who may require different levels and types of service. For smaller community foundations, staff will often serve multiple roles and are more likely to work directly with a higher number of…
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Community foundations exist in every state across the U.S. to play a unique role in advancing the greater good. Each community foundation helps create positive change in its region, and serves as a leader, convener, and advocate. Community foundations approach what they do with a collaborative…
As many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L 115-97) expire at the end of 2025, the 119th Congress, led by Republican majorities in both chambers and the incoming Trump Administration, will prioritize passage of tax legislation. This page analyzes key provisions from the TCJA…
A significant portion of the assets in the field are in donor-advised funds (DAFs), which also account for nearly half of all fundraising and almost 60 percent of grant dollars that were deployed in 2023. Although fundraising to DAFs held at community foundations saw significant year over year…
A community foundation’s operating model can vary in several ways based on the context in which it operates. Important factors include the needs and expectations of the community foundation’s donor base, which sectors drive the regional economy and how the community foundation is connected to them…
The distribution rate is calculated by dividing the foundation’s total grants by total assets (including supporting organizations) at the end of the foundation’s fiscal year. The percentage of total assets in donor-advised funds (Percent Total Assets DAF) is the total amount of IRS-classified donor…
Gifts per capita is calculated by dividing the foundation’s total gifts (including supporting organizations) by the population of the foundation’s service area. The service area is defined by each community foundation.