Corporate Giving Programs and Foundations

Corporate Philanthropy refers to the investments and activities a company voluntarily undertakes to responsibly manage and account for its impact on society. It includes investments of money, donations of products, in-kind services and technical assistance, employee volunteerism, and other business transactions to advance a social cause, issue, or the work of a nonprofit organization. Corporate foundations and corporate giving programs traditionally play a major role in these areas.

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Current as of April 2016 | Download print version (in PDF)

Comments related to any information in this Note should be addressed to India Adams.

Table of Contents

Question: A public television station provides thank-you gifts of varying values based upon the amount of a donor’s contribution. An employee of a corporation makes a gift to a local public television station. Can the corporate foundation match the gift as part of its matching gift program, even though the station provided a thank-you gift?

Office equipment and supplies may always be shared if the parent company provides the foundation with the equipment or supplies free of charge. It is also possible for the parent company and the foundation to share the cost of equipment and supplies, but great care needs to be taken to structure the arrangement in a manner that does not violate the prohibition against self-dealing.


May a company and its private foundation share employees?


Yes, so long as any arrangement between the private foundation and the sponsoring company is structured in a way that does not violate the prohibition against self-dealing.

Electronic Filing: While the requirements regarding electronic filing of Forms 990 and 990-PF have not changed, the electronic filing requirement for some organizations is still relatively new. For that reason, you may want to revisit the mandatory electronic filing rules to determine whether your foundation is required to file electronically this year. For additional information on e-filing regulations for nonprofits, visit the e-file for Charities and Non-Profits page of the IRS website.


What should corporate foundations and the parent company consider when purchasing tickets to fundraisers?

A video series featuring leaders sharing their insights about their organizational journey to become more diverse and inclusive and lessons learned along the way. All videos are close captioned.

Stephanie Danforth Chafee’s ancestors trace their roots in Rhode Island back to the Mayflower. Her philanthropic heritage in the area is almost as deep and conservative.

Her mother was a leading supporter of the Parent Teachers Association, the Zoological Society and the Roger Williams Zoo. Her father, like his father before him, supported a hospital and large, established fine art and educational philanthropies.

The services of a consultant may prove beneficial to an organization considering the creation of a records management or archival program.