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Private foundations and donor-advised funds must follow special rules when making grants to certain supporting organizations.
Why is it important to determine if a public charity grantee is a supporting organization?
Supporting organizations are a type of Section 501(c)(3) public charity.…
Indiana University provided a live stream and recording of this session.
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Hosted by Mark Sidel, J.D. Charles Stewart Mott Foundation Visiting Chair in Community Foundations at the Indiana University Lilly Family School of Philanthropy and the Council on Foundations, this…
Ridgway White became president of the Mott Foundation in 2015, as the Flint water crisis was still unfolding. White led the Foundation’s swift approval of a $4 million grant to help the city reconnect to the Detroit water system and begin the process of bringing clean water back to the…
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…
Published on February 7, 2017
See the letter we sent to every Congressional office regarding this issue on February 9, 2017.
Currently, charitable 501(c)(3) organizations are prohibited from participating in, or intervening in (including the publishing and distributing of statements), any…
Affected transactions: Returns filed for taxable years ending after August 17, 2006.
Are all supporting organizations required to file Form 990?
Yes. Prior to the enactment of the Pension Protection Act of 2006, public charities that normally received less than $25,000 in annual gross…
In this Week’s Edition of Snapshot…
Tax Reform Update: Council staff meets with Chairman Brady, there is a new member of Ways and Means, and tax bills are not in short supply
The Council sends a letter to Congress about the “Johnson Amendment”
A number of the…
Members Access the Recording
Thanks to everyone who attended the first Council Member Update of 2017.
Council President and CEO Vikki Spruill covered why this is such a critical time for philanthropy — and what the Council has planned in the year ahead to help strengthen the field.…
Contributions of clothing and household items
Section 1216 of the Pension Protection Act of 2006 (PPA) imposes requirements for contributions of clothing and household items to charity. The provision is effective for contributions made after the date of enactment (August 17, 2006).
In general…