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. Council members may e-mail firstname.lastname@example.org with inquires and for more information.
Ideas for donor services and frequently asked questions about engaging donors.
Frequently asked questions about development plans, and sample plans.
Discover the tax treatment under the Pension Protection Act (PPA) for gifts of fractional interests in tangible personal property, like books, artwork, furniture and more.
Guidance to donors on in-kind, food and inventory, taxidermy, S corporation stock, and recapture of tax benefit on property.
The legal and tax implications for community foundations accepting donations from private foundations, and qualifying distributions of taxable expenditures.
Frequently asked questions about deductibility requirements for gifts to donor-advised funds.
Most states have registration and/or reporting laws that apply to nonprofit organizations soliciting contributions within the state. Information about registration is available through individual states or the Multi-State Filer Project.
Community foundations occasionally consider conducting a raffle as a way to raise money for a particular fund. The plan may be to do a raffle as a standalone fundraiser or as part of another community foundation event.
Explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions and for taxpayers who make contributions.