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Joe Evans is a senior social investment officer at The Kresge Foundation and a senior fellow for climate finance at the Opportunity Finance Network. At Kresge, he has spent the past five years working to ensure that markets left behind by traditional finance actors benefit equally from new…
Kristi joined the Milwaukee Habitat staff in January 2020 and currently serves as Volunteer Services and Events Manager. In addition, she develops engagement opportunities for all of Milwaukee Habitat's faith partners. She brings over 30 years of experience working in ministry and community-…
The Bridging Differences Leadership Cohort is a facilitated virtual learning experience meeting monthly from April 2024 through November 2024, hosted by the Council on Foundations in partnership with the Greater Good Science Center at UC Berkeley (GGSC). Cohort members expressed their interest in…
What counts as a qualifying distribution?
A foundation can meet the minimum-payout requirement with any expenditure that meets the definition of a “qualifying distribution.” In short, the law states a foundation must have qualifying distributions equal to approximately 5%, not a “payout” of 5…
What is the five percent payout requirement?
Each year, every private foundation must make eligible charitable expenditures that equal or exceed approximately five percent of the value of its endowment. The purpose behind the minimum payout requirement contained in Internal Revenue Code Section…
With many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L. 115-97) expiring at the end of 2025, the 119th Congress is crafting tax legislation through the reconciliation process that will extend the TCJA and included the Republican majorities’ priorities. Read more about the budget…