Use this flowchart to determine if grants from donor advised funds require expenditure responsibility.
Public foundations are grantmaking public charities that gain their funds from a variety of sources, which may include foundations, individuals, corporations, or public entities. Public foundations may engage in fundraising, and may seek broad public financial support. They may or may not have endowments. There is no legal definition of a public foundation, but most dedicate a significant portion of their annual budgets to grantmaking. Most community foundations are also grantmaking public charities.
Since public foundations may be defined in different ways, and there is no official IRS or legal definition of public foundations, it is difficult to arrive at statistics that are fully representative of the field.
Below is everything on our site for public foundations. You can use the filtering options on the right to narrow these results.
Community foundations have proven themselves to be cornerstones of support to the community, especially in times of need and disaster. When emergencies or disasters strike, the Foundation must be well-prepared to quickly and effectively help itself in order to be able to help others.
This plan outlines the organization’s strategy for responding to emergency or disaster, provides information essential to continuity of critical business functions, and identifies the resources needed to:
This document is written for those tasked with the development, maintenance, and implementation of a state disaster recovery plan. It is intended to serve as an evaluative guidebook from which users can draw from widely accepted steps derived from planning processes and informative best practices adopted in other states. The Guide also includes a series of questions following each major section of the document that are posed to the reader in order to encourage reflection and an assessment of current activities followed by actions targeting identified issues.
Four stories of how philanthropy responded to national disasters. In each case, organized, strategic giving focused on long-term solutions to the challenges a community faced in disaster.
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, flexibility and convening capacity.
Developed by the Treasury Guidelines Working Group of Charitable Sector Organizations and Advisors
A plain-language guide to Executive Order 13224, the Patriot Act, embargoes and sanctions, IRS rules, Treasury Department voluntary guidelines, and USAID requirements.
In the wake of the September 11, 2001, terrorist attacks, grantmakers are now being asked for a substantially higher level of due diligence regarding grantees than ever before. The good news is that providers of computer-based products and services are being responsive and beginning to offer grantmakers some practical and cost-effective solutions.
This toolkit is designed for community and public foundations that want to educate and encourage their grantees about getting involved in civic and policy activities to increase organizational capacity and impact. While its primary focus is on the grantmaking activity of these foundations, the toolkit also addresses rules and guidance for policy involvement by foundation officials acting on behalf of their foundations.
Sample conflict of interest policies for staff and board members.