Grants to and from Private Foundations

Frequently asked questions about private foundation rules for making grants to supporting organizations.
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?
Foundations reviewing an existing or proposed discretionary grant program should keep these basic legal principles and operational guidelines in mind.
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.
Options for private foundations for disaster grantmaking.

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