Legal Compliance Guidance
Legal Matters for Community Foundations - Virtual - August 2022
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…
Grantmaker Ethics and Accountability
Philanthropy has come under increasing scrutiny in recent years in terms of the sources of wealth underlying charitable gifts, the allocation of resources, and its decision-making processes. More than ever, those engaged in philanthropy need an ethical orientation to inform their work.
Combining…
Legal Office Hours - Global - June 2022
Reach out to educate@cof.org for access to the recording.
As part of our Member Week programming, Council attornies Remy Barnwell and Ben McDearmon hosted Legal Office Hours - Global Topics. This members-only Q&A discussion addressed legal questions, trends in global philanthropy, and the…
Legal Office Hours for Community Foundations: June 2022
As part of our Member Week programming, Council attorneys Ben McDearmon and Remy Barnwell will hosted Legal Office Hours for Community Foundations. This members-only Q&A discussion addressed your legal questions, trends in community philanthropy, and the latest concerns around…
Community Foundation Excellence (CFE) Fundamentals Course - Virtual - October 2022
A well-trained staff and an informed board are critical to the success of community foundations in our fast-changing world. This traditionally in-person, two-day course adapted to virtual in four, half day sessions helps new and growing community foundation staff build the essential skills they…
Legal Matters for Community Foundations - Virtual - November 2022
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 Corporate Foundations & Giving Programs - Virtual - August 2022
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 corporate foundation activities are addressed. The legal team will provide technical and practical understanding of complex rules and…
Legal Matters for Community Foundations - Virtual - June 2022
SOLD OUT!
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…
How to Calculate the Public Support Test
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
In the United States, organizations that qualify to receive charitable tax-deductible contributions are described in Section 501(c)(3) of the Tax Code. These organizations are divided into two main…
Summary of Accelerating Charitable Efforts Act ("ACE Act")
The ACE Act, sponsored by Sen. Angus King (I-ME) and Sen. Chuck Grassley (R-IA), would modify existing rules relating to donor advised funds (“DAFs”), make certain changes to the rules for the excise tax on undistributed income of private foundations, and exempt certain private foundations from the…
Community Foundation Legal Question of the Month
June 2021
We have a DAF advisor who is interested in making a grant to a new nonprofit organization that is still waiting on their 501(c)(3) determination. The grant they are recommending is for a specific project of the organization. Can we still make the grant if we do expenditure responsibility…
Legal Office Hours for Community Foundations: April 2021
Recording
<
Thank you for joining Council attorneys, Bryan Del Rosario and Ben McDearmon, for Legal Office Hours for Community Foundations: April 2021, a members only Q&A discussion that addressed emerging legal questions. The discussion focused on the top questions and concerns within the…
Disaster Assistance and Emergency Hardship Funds: Charitable Assistance for Individuals and Communities
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
The Council on Foundations has long been involved in helping foundations and funders navigate grantmaking in times of disaster and hardship. We have published various materials over the years related to…
Charitable Solicitation Regulation and Other State Fundraising Regulations
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
This chapter of Mastering Foundation Law reviews what foundation managers need to know about state-level regulations of fundraising: why and how states regulate fundraising; the basic requirements for…
The PayPal Charitable Giving Fund Settlement and Variance Power
Legal Compliance Guidance
A multi-state settlement agreement between PayPal Charitable Giving Fund (PPGF) and almost two-dozen states was announced to address issues of transparency and PPGF’s website disclosures. One notable area about which state regulators raised concerns was disclosure by PPGF of the fact…
Unintended Tax Consequences for Fortunate Morehouse College Students? There Could be a Fix for That.
What an incredible announcement on May 19 by billionaire and philanthropist Robert F. Smith who pledged to pay off the student loans of all 2019 Morehouse College graduates. How great for these students. However, as some observe, this incredible gesture of generosity may have a downside in the form…