Operating foundations are private foundations that use the bulk of their income to provide charitable services or to run charitable programs of their own. They make few, if any, grants to outside organizations. To qualify as an operating foundation, specific rules, in addition to the applicable rules for private foundations, must be followed.
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The Council actively asserts its leadership role in the global policy space to ensure a positive regulatory environment for global philanthropy. To do that, the Council develops substantive policy positions on behalf of its members and submits regulatory comments and letters to U.S. policymakers, foreign governments and intergovernmental bodies, and advocates before domestic and international bodies that set policies that impact cross-border philanthropy.
The Council on Foundations supports mandatory electronic filing of Form 990s and publicly-available data about the nonprofit sector, while cautioning lawmakers to involve nonprofits in implementation and ensure adequate data protection.
Several years ago, the IRS began requiring electronic filing, or e-filing, of Forms 990 and 990-PF for certain classes of tax-exempt organizations; it also made e-filing an option for all filers. Many organizations already choose to e-file for the efficiency it affords, and each year increasing numbers of organizations are making the transition.
The Council supports recent efforts by the Department of the Treasury (Treasury) and Internal Revenue Services (IRS) to provide much-needed clarity on the political activities of tax-exempt organizations. However, the Council strongly opposes any new rules that would dampen nonpartisan activities and civic engagement efforts of nonprofit organizations.
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.
On the Fourth of July, our nation comes together to celebrate the freedoms we enjoy, freedoms our service members, veterans and their families have made possible through their sacrifices.
Just as Americans responded to the call to defend our liberties, our nation must respond to our call to duty – ensuring veterans and their families have a successful transition from service to community.
Together – one nation with one common goal – we must serve those who have served us.
The Council has concerns about proposals in recent years that would expand the scope of the unrelated business income tax.