The Council actively asserts its leadership role in the global policy space to ensure a positive regulatory environment for global philanthropy.
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.
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.
The National Standards for Community Foundations online application has been live in beta testing since January- how is it going? What feedback has been received?
Advocacy and engagement with lawmakers is an essential part of preserving and strengthening philanthropy.
The Council has concerns about proposals in recent years that would expand the scope of the unrelated business income tax.
As part of COF’s global philanthropy program, this members-only teleconference provided an overview on policy developments in Mexico that are impacting the flow of U.S. philanthropy into the country.
Access to legal aid services can be essential to addressing your community's needs.
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