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IRS Audit Survival Tips
Legal Compliance Guidance
Things to do NOW – “An Ounce of Prevention...”
Review your organization’s activities – seems simple and basic, but the IRS will be certainly asking about them and the audit context is not the time to learn about someone’s pet project for the first time. Do you have documentation to establish the…
IRS Search Tool: Select Check
External Resource
Grantmakers searching for more detailed information about the charitable status of their potential grantees may find the answers they need in the IRS Select Check tool.
This IRS online search tool allows the user to:
(1) search the IRS public charity list, known as IRS Publication 78, for…
Explanation of Proposed Treasury Regulations: Reliance Standards for Making Good Faith Determinations of Equivalency Determinations
Legal Compliance Guidance
September 24, 2012
The Department of Treasury and the IRS issued proposed regulations applicable to private foundations seeking to make grants to foreign organizations using equivalency determinations. The guidance broadens the range of professionals on whose written advice a private foundation…
Analysis of Type III Supporting Organization Regulations Issued December 28, 2012
Legal Compliance Guidance
On December 28, 2012, the Treasury Department and IRS issued final and temporary regulations on Type III supporting organizations. Simultaneously, proposed regulations were issued regarding payout for Type III non-functionally integrated supporting organizations. This analysis focuses on the areas…
2009 Survey on Donor Advised Funds: Donor Advised Funds Provide the Majority of Grant Funds Awarded by Community Foundations
Research
Donor-advised funds are increasing in number and importance in the U.S. as more individuals, families, and organizations adopt this vehicle of philanthropic giving. A donor-advised fund enables a third party, usually a community foundation or other institution, to manage and distribute funds to…
Align, Adapt, Aspire: Ten Years of Community Foundation Business Model Evolution
Publication
Community foundations understand how the traditional community foundation business model falls short of new aspirations. Sustainability is an ongoing challenge and many community foundations work towards continually adapting their business model to support a changing context and achieve enough…
2013 Columbus Survey of Community Foundations: List of Top 100 Community Foundations by Asset Size
Publication
Includes results of the FY 2013 Columbus Survey of Community Foundations that pertain to the top 100 community foundations by asset size as of April 14, 2014. 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…
2013 Columbus Survey Results: Guideposts for Growth and Aspirations
Publication
With this report, CF Insights' aim is to share a snapshot of community foundation asset growth and activity during 2013. The findings are based on 285 community foundation responses to the Columbus Survey as of April 2014.
Benchmarking Beyond Asset Size Top 100 Lists - FY 2013
Publication
In this publication, CF Insights highlights attributes that characterize community foundations in ways beyond asset values.
2013 Columbus Survey participants are ranked based on:
Most Active Grantmakers—distribution rates, with percent of donor-advised assets
Most Gifts per Capita—gifts per…
Disaster Grantmaking: 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,…
1969 Private Foundation Law: Historical Perspective on Its Origins and Underpinnings
Publication
The Tax Reform Act of 1969 contains major provisions that affect the way private foundations do business. In this paper, Thomas A. Troyer, an attorney who collaborated with the Council as Congress developed the law, recalls what motivated Congress to place severe restrictions on private foundations…
Philanthropy and Rural America
Publication
Rural America is the frontier for philanthropy to test assumptions, take risks, leverage dollars, influence public policy, and learn lessons. Building on a 2008 rural philanthropy conference, this journal captures ideas from the best minds in rural philanthropy. Learn what philanthropy is doing—or…
The Complete Guide to Grantmaking Basics: A Field Guide for Funders
Publication
The Complete Guide to Grantmaking Basics brings together and updates the information, guidance, and tips found in Grantmaking Basics I and II with more essential tools for grantmakers. This book is a practical guide to honing your grantmaking effectiveness and adapting to the changing nonprofit…
Donor-Initiated Fundraising: Issues and Guidelines for Community Foundations, Second Edition
Publication
This reference guide will help you understand legal issues concerning fundraising activities, including liability concerns and compliance with state and federal contribution rules.
2006, 65 pages
Built On Principle: A Guide to Family Foundation Stewardship
Publication
Built on Principle will help family foundations achieve excellence using the Stewardship Principles for Family Foundations as a blueprint for excellence. You’ll learn about effective practices in board governance, grantmaking, succession planning, communication, ethics, accountability, and other…
Facing Forever: Planning for Change in Family Foundations
Publication
Family foundations can find opportunities even in times of great change and crisis. Facing Forever will arm you with the tools, stories, and resources to help you prepare for current and future transitions. At the very least, the difficult issues it raises will help get your board talking about and…
