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The Council is hosting a series of Member Policy Briefings as a forum for philanthropic leaders to navigate the shifting landscape. This briefing is exclusively for leaders from Council members, including Presidents, CEOs, and Executive Directors to stay informed and exchange perspectives on how…
The Council is hosting a series of monthly Member Policy Briefings as a forum for philanthropic leaders to navigate the shifting landscape. This briefing is exclusively for CEOs, Presidents, or Executive Directors of community foundations.
The Council is hosting a series of monthly Member Policy Briefings as a forum for philanthropic leaders to navigate the shifting landscape. This briefing is exclusively for CEOs, Presidents, or Executive Directors of community foundations.
Donor-advised funds are specifically defined in Section 4966(d)(2) of the Internal Revenue Code as a “fund or account
which is separately identified by reference to contributions of a donor or donors,
which is owned and controlled by a sponsoring organization, and
with respect to which a…
This series is a collaboration between the University of Florida’s Center for Public Interest Communications and the Council on Foundations. These three workshops will offer you the skills and tools to tell more complex, robust stories about the charitable sector and your work. You'll learn how to…
In response to numerous articles in which some media outlets have mischaracterized the intent and impact of donor-advised funds, the Council on Foundations released the following joint statement from interim president and CEO Gene Cochrane and Javier Alberto Soto, chair of the Council’s board of…
The Treasury Department released its report on donor-advised funds (DAFs) and supporting organizations (SOs) in December of 2011. This report, mandated by the Pension Protection Act of 2006, was due in August 2007.
The report is 109 pages, including appendices, and is divided into five chapters…
Donors and advisors are prohibited from receiving more than incidental benefits from grants made from their advised funds. Penalties apply to those who received a prohibited benefit, to those who recommended the grant, and, in some situations, to fund managers who approved the recommendation…
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…
This resource is a Council Summary of IRS Interim Guidance found in IRS Notice 2006-109, issued December 6, 2006, and explains steps for determining supporting organization status, and important information on the employer disaster relief fund exemption.
Responding to requests from the Council…