Can a private foundation make a grant to a public charity that lobbies?
Outlines the difference between making grants through direct-giving programs and corporate foundations.
Making grants to dissolving organizations and what happens to unspent grant money if the organization does dissolve.
May a corporate foundation allow corporate board members who do not sit on the foundation’s board to designate grants from the corporate foundation?
When a private foundation makes grants to a public charity that jeopardizes the public charity's ability to pass the public support test.
May a private corporate foundation or corporate giving program make a grant to a newly-established charity that has not yet received its IRS tax exemption letter?
Gifts from private foundations to field of interest funds, designated funds, and other funds that are not donor advised, are entirely permissible and do not raise special concerns.
Americans may disagree about various aspects of war, but there is broad support for helping the men and women who are fighting in wars and the families they have left behind.