Access to legal aid services can be essential to addressing your community's needs.
As a benefit of membership, the Council on Foundations attorneys and legal staff provide information and education to Council members regarding a variety of topics related to foundation operations and legal compliance. All information on this website, and all publications, articles, e-mail correspondence and telephone consultations provided by Council attorneys and legal staff are intended for informational purposes only and not as part of an attorney-client relationship. Council attorneys are not licensed in every state and cannot provide legal representation. The information is not a substitute for expert legal, tax or other professional advice tailored to your specific circumstances, and may not be relied upon for the purposes of avoiding any penalties that may be imposed under the Internal Revenue Code.
Expenditure responsibility is a 5-step procedure that is designed to ensure that foundation funds are used for exclusively charitable purposes.
A tool to help private foundations determine when to use expenditure responsibility for grants to public charities.
You may be aware of the federal laws and regulations that impact advocacy work, but did you know that states often have their own rules to be aware of? Foundations that engage in advocacy activity at the state and local level should understand the rule
Helpful article published by Adler & Colvin summarizing the key differences between Mission-Related and Program-Related Investments for Private Foundations.
Because the excise tax provision is a part of a single bill (the America Gives More Act), private foundations may express a position supporting the full bill under the self-defense exception. The Council is confident with this analysis.
In anticipation of important upcoming regulatory developments that will impact your global grantmaking, the Council hosted this conversation about cross-border philanthropy with Council members and several non-profit law experts.
There are documents that should be kept on hand forever; some that may be discarded after a given time period; and some that may be retained or discarded at a foundation's discretion.
Frequently asked questions about legal basics and anti-terrorism.
Frequently asked questions about establishing and administering scholarships.