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Displaying 209 - 224 of 497 results
Expenditure Responsibility Chart for Private Foundations
Legal Compliance Guidance
This document is a tool to help you as a private foundation determine when to use expenditure responsibility for grants to public charities.
Impact Investing Flow Chart - Community Foundation of Louisville
External Resource
This flow chart was designed by the Community Foundation of Louisville to describe the procedures for evaluating, processing, and making impact investments in their community. It follows a similar model developed by the Greater Cincinnati Community Foundation, which is discussed in the Community…
Investing In The Future: Mission-Related and Program-Related Investments For Private Foundations
External Resource
Article published by Adler & Colvin summarizing the key differences between Mission-Related and Program-Related Investments for Private Foundations. The article also lays out many of the necessary legal and regulatory questions when determining if an impact investing strategy is appropriate for…
Webinar Recording: Cross-Border Philanthropy Regulations and Current Challenges
Recording
Download a copy of the slides from this webinar.
Disaster Relief: A Practical Guide for Foundations and Corporations
Publication
Moved by widely publicized human suffering and increased disaster aid requests, foundations and corporations are becoming more active in the disaster relief field. Grantmakers have a distinct role to play in disasters because of their ongoing relations with grantees, long-term perspective,…
Record Retention for Foundations
Legal Compliance Guidance
Foundation recordkeeping is an inherently dull topic—unless it’s done wrong. The foundation manager who has not kept adequate documentation regarding expenditure responsibility grants risks an IRS audit. Similarly, a foundation manager confronted with a trustee succession battle will find the…
Administrative Fees
Fundamentals
Community foundations have one thing in common: When it comes to administrative fee structures, no two are alike. While there's no one right answer, it's important to review and compare your foundation’s fee structure to other foundations of comparable size. Many community foundations are doing…
FAQ: Global Grantmaking
Legal Compliance Guidance, Fundamentals
What are the legal requirements for private foundations wishing to make cross-border grants?
What is equivalency determination?
What is expenditure responsibility?
How do I decide whether to use equivalency determination or expenditure responsibility?
What are the legal requirements…
Charitable IRA Portfolio
Toolkit
The Charitable IRA Portfolio is a collection of tools designed to help communicate the exciting giving opportunities available to donors.
Revised to reflect recent legislative changes, the portfolio includes:
Talking points, a fact sheet, and Web content
An event presentation
Tools that…
FAQ: Scholarships
Legal Compliance Guidance, Fundamentals
What are the advantages, disadvantages, and likely costs of scholarship programs?
What do the private foundation rules require, and how should community foundations apply the rules?
What rules or procedures govern community foundation scholarship programs?
Does a community foundation need to…
Conflicts of Interest - Key Issues for Foundations
Legal Compliance Guidance
With Congress and the media focusing on corporate governance and foundation administration, now is the time to make sure that all grantmakers have a strong conflict of interest policy in place. Both private foundations and public charities (such as community foundations) should have clear…
Foundation Basics
Fundamentals
What is a charitable organization?
What is a foundation?
What is a private foundation?
What is a public charity?
Do charities pay taxes?
What are some key differences between a public charity and a private foundation?
What are some different kinds of private foundations?
What are the…
Recommended Best Practices in Managing Foundation Investments
Fundamentals
The Council's Board of Directors released this guidance memorandum in March 2010 and strongly recommends that when reviewing and approving foundation investment policies and procedures practices, all foundations—private and public—consider these best practices in foundation investment management.
Increasing Impact, Enhancing Value: A Practitioner's Guide to Leading Corporate Philanthropy
Publication
Leaders of corporate foundations and giving programs have an opportunity to redefine the role of corporate philanthropy. By taking the initiative to align and engage their efforts more closely with the business, these leaders can help unleash new resources and ideas to enhance the company’s…
Benchmarking Beyond Asset Size Top 100 Lists - FY 2014
Publication
In this publication, CF Insights highlights attributes that characterize community foundations in ways beyond asset values.
Participants in the 2014 Columbus Survey are ranked based on:
Most Active Grantmakers—distribution rates, with percent of donor-advised assets
Most Gifts per Capita—gifts…
2014 Columbus Survey of Community Foundations: List of Top 100 Community Foundations by Asset Size
Publication
Includes results of the FY 2014 Columbus Survey of Community Foundations that pertain to the top 100 community foundations by asset size as of May 19, 2015. 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 FY…
