Legal Compliance Guidance
Self-Defense Communications Exception for Private Foundations
Legal Compliance Guidance
Internal Revenue Code § 4945(e) allows private foundations to appear or communicate with a legislative body concerning a decision of that body that might affect the existence of the foundation, its powers and duties, its tax-exempt status, or the deductibility of contributions to it.
What…
Legal Matters for Community Foundations - Virtual - September 2025
Training Hours
Tuesday, September 9: 1:00-4:30 p.m. ET
Thursday, September 11: 1:00-4:30 p.m. ET
Throughout the training, sessions will include:
Insight from Council's top-notch legal team that interacts with nearly 2,000 foundation leaders each year
Trends spotted by our broader team,…
Legal Matters for Community Foundations - In-Person - June 2025
This training is a preconference event at Leading Locally 2025 in Minneapolis, Minnesota. If you would like to register for the Legal Matters for Community Foundations workshop ONLY, use the "Register Now" button above. If you would like to add this training to your Leading Locally 2025 conference…
Legal Matters for Community Foundations - Virtual - March 2025
Training Hours
Tuesday, March 18: 1:00-4:30 p.m. ET
Thursday, March 20: 1:00-4:30 p.m. ET
Throughout the training, sessions will include:
Insight from Council's top-notch legal team that interacts with nearly 2,000 foundation leaders each year
Trends spotted by our broader team, including…
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…
Fearless Foundation Update: What does it mean for foundations and charitable organizations?
The Fearless Fund and Fearless Foundation announced a settlement with the American Alliance for Equal Rights and will end its grant program for Black female entrepreneurs, which AAER claimed was racially discriminatory in its suit, filed last August. The most recent ruling before the…
AAER v. Fearless Foundation Settlement Update
On September 11, the parties in American Alliance for Equal Rights (AAER) v. Fearless Foundation announced a settlement, resulting in the case’s dismissal in the federal district court where it had been pending for more than a year. At issue was the legality of the Fearless Strivers grant program,…
DEI & Legal Office Hour
During this session, participants will engage in a Q&A discussion with Council on Foundations Director of Legal Resources Ben McDearmon, Staff Counsel Remy Barnwell, and Director of Diversity, Equity, and Inclusion Yoo-Jin Kang, to address DEI and legal questions in the wake of the Fearless…
Looking to 2025: What Does a New Congress Mean for Philanthropy?
In January the 119th Congress will be sworn in and take on the work of choosing leadership for the House and Senate, as well as for each of the 40+ Committees that make up Congress. Join this webinar to learn about the dynamics of the new Congress and how we expect the shifting policy environment…
Looking to 2025: Making Sense of the Elections
The 2025 Election results will alter dynamics in Washington, D.C. National political analyst and editor-in-chief of the Cook Political Report, Amy Walter, breaks down what the election results could mean for your work and for the U.S. broadly. In addition, government affairs experts provide…
Looking to 2025: What's at Stake?
As you know, most policy issues impacting philanthropy are tax policy issues. In December 2025, key provisions of the Tax Cuts and Jobs Act (TCJA) are set to expire, kicking off a race to develop new tax legislation. Even before we know the results of the 2024 election, Congressional…
Summary of 11th Circuit Ruling in American Alliance for Equal Rights v. Fearless Fund
Background
On August 2, 2023, American Alliance for Equal Rights (AAER) filed a complaint against Fearless Fund claiming their Fearless Striver Grant Contest grant program violates Section 1981 of the Civil Rights Act of 1866. According to the official rules listed on Fearless Fund’s website…
Maintaining a Commitment to Equitable Giving Strategies Amid Legal Challenges
How can philanthropic organizations maintain a commitment to race-conscious and identity-based giving strategies in an evolving legal landscape?
Join us to explore the practical steps you can take to maintain your foundation’s commitment to race-conscious and identity-based programs. With…
Considerations for Working With 501(c)(3) NIL Collectives
Legal Compliance Guidance
More than 120 “NIL collectives” have been established in the U.S., many of them as tax-exempt 501(c)(3) nonprofit organizations, to raise funds and enter into agreements that compensate student-athletes at specific higher-education institutions in exchange for using the student-athlete's name,…
Webinar Recording: Self-Dealing Concerns for Corporate and Private Foundations
Legal Compliance Guidance, Recording
In this webinar, the Council’s Legal Resources team took an in-depth look at the self-dealing rules applicable to private foundations under section 4941 of the Internal Revenue Code. This webinar provided an analysis of the relevant rules and regulations governing transactions between private…
Scholarships
Legal Compliance Guidance, Publication
Part of Mastering Foundation Law
Providing scholarships to individuals is a popular method of charitable giving in the U.S. But following the U.S. Supreme Court's decision in Students for Fair Admissions v. Harvard and the ongoing Alliance for Equal Rights v. Fearless Fund case,…