Development & Gift Management
It is important to have a strong development plan in place to raise funds and ensure the foundation’s long-term success. The Council is here to help you develop your foundation's strategies to attract resources and monetary gifts, and cultivate ongoing relationships with donors and their advisors.
Legal Compliance Guidance
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,…
Legal Compliance Guidance
The legal and tax implications for community foundations accepting donations from private foundations, and qualifying distributions of taxable expenditures. Additional insight into converting a private foundation into a supporting organization of a community foundation.
External Resource, Legal Compliance Guidance
Most states have registration and/or reporting laws that apply to nonprofit organizations soliciting contributions within the state. Information about registration is available through individual states or the Multi-State Filer Project.
Legal Compliance Guidance
Community foundations occasionally consider conducting a raffle as a way to raise money for a particular fund. The plan may be to do a raffle as a standalone fundraiser or as part of another community foundation event. In many cases, donors approach community foundations asking to conduct the…
Fundamentals
Community foundations occasionally receive a request for money back from donors of advised funds and organizations that have established designated funds or agency endowments. This article discusses why the proper answer is a firm "no"—and some polite ways to communicate the community foundation's…
Sample Document
Community foundations are often faced with requests from donors or local volunteers who wish to express their support by raising money for the community foundation or for a particular fund. When volunteers engage in fundraising activities on behalf of the community foundation (a practice called…
Legal Compliance Guidance, External Resource
Types of car donation programs and their impact on tax-exempt status, taxable income, and deductible contributions.
Legal Compliance Guidance
A donor is considering starting a fund at the community foundation using a piece of jewelry instead of a cash gift. The jewelry cost her $1,000 (35 years ago) and is now worth $20,000. May the community foundation accept the gift? What documentation must the community foundation prepare? From the…
Legal Compliance Guidance
There is always the temptation, particularly among newly established community foundations, to accept any type of contribution. When a contribution consists of property other than cash, however, it must be determined if it is in the community foundation’s best interests to accept such property. Are…
Legal Compliance Guidance
Accepting gifts of real estate, subchapter S corporations, and business interests (including general partnerships, limited partnerships, limited liability partnerships, and limited liability companies), as well as determining when or if they trigger unrelated business tax (UBIT).
Fundamentals
What are the administrative/legal requirements for matching gift programs?
Is there a minimum or maximum to the corporation's or foundation's match?
Are there any gifts that should not be matched?
What kind of gifts can the corporation or foundation match?
What about matching gifts to…
Publication
This paper debunks the myth that advocacy-oriented community leadership is naturally antithetical to fundraising, and highlights examples where foundations have built their fundraising efforts by playing advocacy-oriented community leadership roles.