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A Guide to Advocacy, Lobbying & Election Related Activity: Navigating the Rules
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
The purpose of this chapter is to help you understand the federal tax laws and regulations that govern how, when, and to what extent different types of foundations can engage with policymakers, their…
Expenditure Responsibility: Step by Step
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
Expenditure responsibility is the federally mandated procedure that a private foundation—and some public charities—must follow for any grant made to an organization that is not a public charity.
This…
Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources
Legal Compliance Guidance
The Council on Foundations's Compendium of Legal Resources (“Compendium”) is a comprehensive guide to foundation law for the non-lawyer. It is easy to use, self-directed, and regularly updated.
The Council developed the Compendium as a direct response to requests from our members to publish…
Hiring a New CEO Resource Guide
Toolkit
Non-profit executive searches generally take a minimum of four months, and can take as long as six to eight months. A clear sense of mission and a well understood position description for the new President and CEO will be absolutely essential for success in identifying and, more importantly,…
Effective and Emerging Approaches to Mission-Related Investing
Fundamentals
Many foundation staff members remain mystified (and enamored) with mission investing and the promise it holds for leveraging foundation resources to support their missions. However, it is clear that many foundations do not fully understand the full complement of mission investing strategies and how…
Governance and Compliance Issues for Foundation Financial Management
Legal Compliance Guidance
This white paper provides a review of critical governance issues that foundations must consider to remain in compliance with prevailing and emerging laws and regulations. Readers can expect content focused on trustee fiduciary responsibilities as relates to duties of care, loyalty, and…
Diverse Managers: Philanthropy's Next Hurdle
Fundamentals
This white paper outlines best practices with proven results that foundations can use to find and create a diverse and inclusive staff and investment advisory team. Readers will learn how to make the business case for more diverse and equitable strategies and link success in this area with…
Grantmaker Salary and Benefits Survey FAQs
Fundamentals
What are the benefits of participation?
Can I participate?
How do I participate?
What information will I need to complete the survey?
What positions do you collect data for in the survey?
Where does my state fall within the geographic breakdowns in the report?
How much does the…
Successful Operating Endowment Campaigns
Fundamentals
Operating endowments can provide stability and long-term sustainability for community foundations. They can also provide resources that enable foundation leaders to play a stronger leadership role in the community and direct resources to the most pressing issues. Developing and executing an…
Legal Background on the Charitable Purpose of Donor Advised Funds
Legal Compliance Guidance
Donor advised funds are specifically defined in Section 4966(d)(2) of the Internal Revenue Code as a “fund or account
which is separately identified by reference to contributions of a donor or donors,
which is owned and controlled by a sponsoring organization, and
with respect to which a donor…
Getting Started with the Sustainable Development Goals
Fundamentals
On September 25, 2015, 193 countries formally adopted the Sustainable Development Goals (SDGs) at the United Nations. The Council’s president at that time, Vikki Spruill, published an op-ed in the Chronicle of Philanthropy urging philanthropic organizations to partner with others to help…
A Short Guide to Impact Investing - The Case Foundation
External Resource
This guide is intended to help bring newcomers into the game. It helps high net worth individuals, family offices, and others to know some of the questions, if not the answers, to determine what’s right for them and what to do next to move toward meaningful, measurable impact.
2015 Columbus Survey of Community Foundations: List of Top 100 Community Foundations by Asset Size
Publication
Includes results of the FY 2015 Columbus Survey of Community Foundations that pertain to the top 100 community foundations by asset size as of July 22, 2016. The table includes the community foundation name, amount of assets at the time of the survey, and fiscal year-end (FYE). Stats are based on…
2015 Columbus Survey Findings
Publication
2015 Columbus Survey Findings present a snapshot of data on community foundation growth and related operational activity during fiscal year 2015. These findings are based on Columbus Survey responses from 271 community foundations, accounting for over 90 percent of the field's estimated assets.…
Benchmarking Beyond Asset Size Top 100 Lists - FY 2015
Publication
In this publication, CF Insights highlights attributes that characterize community foundations in ways beyond asset values.
Participants in the FY 2015 Columbus Survey are ranked based on:
Most Active Grantmakers—distribution rates, with percent of donor-advised assets
Most Gifts per Capita—…
D5: Policies, Practices, and Programs for Advancing Diversity, Equity, and Inclusion
External Resource
To support leaders in their efforts to take meaningful action to address diversity, equity, and inclusion (DEI) in their organizations, D5 commissioned JustPartners, Inc. to identify the most effective policies, practices, and programs to advance DEI.
The Analysis of Policies, Practices, and…
