Donor Advised Funds
FAQ: Donor-Advised Fund
Legal Compliance Guidance, Fundamentals
The Pension Protection Act of 2006 includes the first comprehensive regulation of donor-advised funds. These requirements generally took effect at the beginning of the tax year following enactment of the Act, for charities that hold assets in such funds. However, a provision barring the payment…
Engaging Donor Advised Funds in Impact Investing
Toolkit
A Toolkit for Community Foundations
“Impact investing” is the practice of investing for social and environmental impact while generating financial return. For community foundations, impact investing represents a new, complementary tool for achieving community change. Community foundations are…
Donor-Advised Fund Flowchart
Legal Compliance Guidance
This handy flowchart can help you determine which funds should be classified as donor-advised under the Pension Protection Act of 2006. Remember, a fund is only a donor-advised fund if:
A donor or person appointed or designated by the donor has, or reasonably expects to have, advisory…
Legal Matters for Community Foundations - In-Person October 2024
Led by the Council on Foundations Legal Team, this workshop is flexibly organized to ensure that your broad legal questions for administering funds, grants, and community foundation activities are addressed. The legal team will provide technical and practical understanding of complex rules and…
Virtual Meet-Up: Community Foundation Donor Services - October 2024
Join us for a “Part Two” of our Donor Services Virtual Meet-Up to learn strategies from peers in navigating the intricacies of collaborating with Professional Advisors. Engage in small group peer discussions on critical topics such as outreach strategies, building relationships, and motivating…
Virtual Meet-Up: Community Foundation Donor Services - August 2024
Working with Professional Advisors (CPAs and Estate Planning Attorneys)
Donor service professionals at community foundations often work closely with donors to facilitate their charitable giving and help them achieve their philanthropic goals effectively. Join this peer virtual meet-up to learn…
Virtual Meet-Up: Community Foundation Donor Services - June 2024
Strategies for Planned Giving: Annuities and Trusts
This informal peer discussion will explore the complexities of planned giving, providing an in-depth look at the benefits and mechanisms of charitable gift annuities and trusts. Peers from community foundations across the nation will share…
Virtual Meet-Up: Community Foundation Donor Services - April 2024
Stewardship Events: Creating Memorable Donor Experiences
Join us for a dynamic virtual meet-up focused on stewardship events in donor services. This engaging session will address the challenges of events, including gauging interest, attendance, technology for hybrid events, accommodating audiences…
Virtual Meet-Up: Community Foundation Donor Services - February 2024
Strategies for Onboarding and Educating Donors
Join us for an insightful virtual meet-up focused on the strategies and best practices of onboarding and educating donors. Discover how your peers across the nation provide essential educational resources and engaging programs designed to empower…
Legal Matters for Community Foundations - September 2024
Led by the Council on Foundations Legal Team, this workshop is flexibly organized to ensure that your broad legal questions for administering funds, grants, and community foundation activities are addressed. The legal team will provide technical and practical understanding of complex rules and…
Digesting Proposed DAF Regulations
The Council's Government Affairs and Legal Resources team provided an overview of the IRS's proposed donor-advised fund (DAF) regulations. The proposed regulations clarify the definitions around DAFs, address excise taxes on taxable distributions made by a sponsoring organization from a…
Legal Matters for Community Foundations - June 2024
Led by the Council on Foundations Legal Team, this workshop is flexibly organized to ensure that your broad legal questions for administering funds, grants, and community foundation activities are addressed. The legal team will provide technical and practical understanding of complex rules and…
Legal Matters for Community Foundations - March 2024
Led by the Council on Foundations Legal Team, this workshop is flexibly organized to ensure that your broad legal questions for administering funds, grants, and community foundation activities are addressed. The legal team will provide technical and practical understanding of complex rules and…
To Stand Against Hate, Get Your Board Involved
It’s a call no one in philanthropy wants to receive: An organization you funded for its soup kitchen is also running an anti-LGBTQ “conversion therapy” program. Your climate-justice grant may have gone to a group that promotes bombings and arson to disrupt state and federal environmental agencies.…
Legal Matters for Community Foundations - Virtual - November 2023
Led by the Council on Foundations Legal Team, this workshop is flexibly organized to ensure that your broad legal questions for administering funds, grants, and community foundation activities are addressed. The legal team will provide technical and practical understanding of complex rules and…
Legal Matters for Community Foundations - In-Person - June 2023
If you are already registered for Leading Locally, email educate@cof.org to add this event to your conference registration.
Led by the Council on Foundations Legal Team, this workshop is flexibly organized to ensure that your broad legal questions for administering funds, grants, and…