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Community Foundations
Borrego Valley Endowment Fund Sample Policy with “Do No Harm” Approach
Brooklyn Community Foundation DAF Anti-Hate Policy
Community Foundation of the Ozarks Sample Full DAF Policy and Procedures
East Bay Community Foundation Due Diligence Policy FAQ
East Bay…
Debates around hate funding have grown in multiple spaces as issues of social violence, extremist ideology, and organized hate come to the forefront of public conversations. Advocacy organizations are flagging such activities, along with their funding sources, and implementing high profile…
As leaders of philanthropic institutions, donor-advised fund providers, and individual philanthropists, we are joining together to take a stand against the twisted use of charitable funds to support organizations that foment hatred. We are deeply concerned that donors, acting anonymously, through…
January 2, 2017
See the Council's statement on the passage of the final tax reform bill - December 20, 2017.
See the Council's joint statement with Independent Sector and National Council of Nonprofits - December 16, 2017.
Having passed different versions of tax reform in the House (H.R.1…
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…
(ARLINGTON, VA, December 20, 2017) Today, the Council on Foundations released the following statement from President and CEO Vikki Spruill:
“During a season when families and communities are coming together to find ways to give back and help those most in need, the House and Senate have…
A multi-state settlement agreement between PayPal Charitable Giving Fund (PPGF) and almost two-dozen states was announced to address issues of transparency and PPGF’s website disclosures. One notable area about which state regulators raised concerns was disclosure by PPGF of the fact that PPGF…
Issue
The private foundation excise tax, which private foundations pay on net investment income annually, is currently a flat rate of 1.39 percent. This percentage took effect in the 2020 tax year after legislation simplified the two-tiered system to a flat rate.
Council’s Policy Position…
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.
Brooklyn Community Foundation includes an anti-hate policy for donors when establishing a donor-advised fund.