Grantmaking Policies
Oftentimes, grantmakers can rely on the rules applicable to private foundations or even their state’s nonprofit corporation law when seeking answers to thorny grantmaking questions. But what should a charity do when both the tax code and state statutes are silent on the matter? In such an instance, it is important that your foundation craft grantmaking policies to address these unanswered areas. From donor-initiated fundraising to granting to government to the types of gifts you accept, this section can help.
How Foundations Can Partner with USAID
Fundamentals
Foundations have been partnering with USAID in a variety of ways to advance locally led development, and below are how some of those partnerships are being executed. For member foundations interested in working with USAID on their own locally led development initiatives, Council on Foundations…
September Public Policy Update: What’s Happening in Congress?
Congress is back in session this month and facing several decisions and deadlines that could impact your work—and bring the government to a standstill. With federal funding set to expire at the end of September, plus must-pass defense and agriculture legislation that’s causing fights across the…
Artificial Intelligence in Philanthropy: Trends and Responsible Use
View the recording of this thought-provoking webinar on the potential of artificial intelligence (AI) and its significance in shaping digital infrastructure and enhancing equitable outcomes for the social sector.
In this session, speakers from the philanthropic sector discussed how the power of…
Values-Aligned Philanthropy for Community Foundations
Publication, Toolkit
Through our Values-Aligned Philanthropy project, the Council on Foundations is encouraging foundations to take steps to ensure that they are not funding hate. Our white paper created a landscape scan of the issue and the work being done in the philanthropic sector to combat hate funding. We also…
How Community Foundations Can Support Individuals and Small Businesses During the Coronavirus Pandemic
Legal Compliance Guidance
During the pandemic, many of us expected the stock market would fare poorly, that there would be long lines at food pantries, and that public health systems would be overwhelmed. Many of us did not expect to see record levels of unemployment, widespread permanent closures of small businesses, or…
Community Foundation Scholarship Programs: From A to Z
Recording
In this month’s “Lunch with Legal Counsel” webinar, Ben McDearmon, Law Clerk and Legal Administrator with the Council, continues our March scholarship series after our discussion earlier in the month on Post-Graduation Scholarships. Ben guides attendees on an exploration of topics…
Can Corporate Giving Benefit Company Employees? Let's Find Out
Recording
View the Slides
At the Council, we are often asked how corporations can fund scholarship programs for company employees and dependents. Similarly, corporations often want to assist employees in times of crisis, whether due to a natural disaster or a more personal tragedy. In both cases…
Lunch with Legal Counsel: Motivations for Corporate Giving – Proceed with Caution!
Recording
Suzanne Friday, Senior Legal Counsel and Vice President of Legal Affairs at the Council, discussed the goals and motivations driving corporate giving, with a particular focus on corporate foundations.
After a brief review of the applicable legal rules, they discuss how corporate foundations…
Sample Matching Gift Policy
Sample Document
This sample matching gift policy can be easily customized for your foundation's use.
Matching Gifts and Donor Benefits
Legal Compliance Guidance
Question: A public television station provides thank-you gifts of varying values based upon the amount of a donor’s contribution. An employee of a corporation makes a gift to a local public television station. Can the corporate foundation match the gift as part of its matching gift program, even…
Proposal Review Flowchart
Sample Document
This sample proposal review flowchart may be useful for establishing your foundation's processes for grant review.
Honoring Grant Commitments amid Difficult Corporate Finances
Legal Compliance Guidance
Question:
In light of current economic conditions, the corporation has asked whether the company's private foundation may honor grant commitments already made by the corporate giving program. Can the private foundation make these grants?
Answer:
Maybe. The facts and circumstances surrounding the…
Corporate Foundations and Grants to Non-Charities
Legal Compliance Guidance
Question: May our corporate foundation or corporate giving program provide a grant to an organization that is not a charity?
Answer: Yes, but the process required to make a grant to a non-charity depends on the type of corporate giving vehicle used to make the grant. Private foundations must…
Grantmaking Options for Corporate Philanthropies
Legal Compliance Guidance
Question: We are trying to decide how to structure our grants programs between our direct-giving program and our corporate foundation. Are there any general guidelines to help us?
Answer: Many factors influence how to allocate grantmaking programs between a corporate giving program and a…
Funding a Dissolving Nonprofit
Legal Compliance Guidance
Question: Our foundation has been funding a local nonprofit for the last ten years. The nonprofit has one full-time employee and an annual operating budget of about $300,000. The nonprofit recently requested a $50,000 grant for operating expenditures or it will have to close down immediately. Even…
Discretionary Grants by Corporate Foundations
Legal Compliance Guidance
Question:May a corporate foundation allow corporate board members who do not sit on the foundation’s board to designate grants from the corporate foundation?
Answer:No. All grants from the corporate foundation must be approved by the corporate foundation’s board of directors. No individual—…