Donor Advised Funds
Tech tools and boisterous public meetings: Building support for community planning in the San Francisco Bay Area
Silicon Valley Community Foundation is in the heart of the San Francisco Bay Area, close to the campuses of companies like Google, Facebook and Apple. Companies like these have made the region a leader in the global economy and a hub of innovation. The Bay Area is home to a diverse population of…
Rallying Support for Rural Schools
Lessons Learned
Julie Leeth, Executive Vice President for the Community Foundation of the Ozarks says many lessons emerged from the effort to develop and sustain the Rural Schools Partnership.
Here are some of her takeaways about how to get strong alignment and support behind a major initiative…
When to Say “No” to Fulfilling Personal Charitable Pledges
Legal Compliance Guidance
Your giving program looks like a convenient vehicle for fulfilling personal charitable pledges. Here’s what you need to know about when to say “no.”
The board of the ABC Family Foundation is considering a number of suggested grants, including a contribution to the local symphony’s capital drive.…
How Data Can Unearth Innovative Solutions to 'Wicked' Problems
The Community Foundations of Canada’s Vital Signs is an annual community check-up, conducted by community foundations across Canada – and now around the world – that uses data to measure the vitality of our communities.
The effort started in the late 1990s at the Toronto Community Foundation (TCF…
Using Data to Guide the Future
This post is part of the #CF100 Series of blog posts. The Council on Foundations is marking the 100th anniversary of the nation’s first community foundation, The Cleveland Foundation, by highlighting the roles of community foundations with this series.
The Lincoln Community Foundation, along…
Intelligence for Bold and Proactive Philanthropy
This post is part of the #CF100 Series of blog posts. The Council on Foundations is marking the 100th anniversary of the nation’s first community foundation, The Cleveland Foundation, by highlighting the roles of community foundations with this series.
It’s amazing what generous people will do…
Going for goal: Shared knowledge inspires successful Giving Days
This blog was originally posted on "Knight Blog" the blog of the John S. and James L. Knight Foundation. It is republished here with permission.
Last year, as Giving Days became increasingly popular, Knight Foundation looked for a way to help the community foundations organizing them make these…
Registration is Now Open for the 2014 Annual Conference: Philanthropy Exchange
A brand new conference experience – Philanthropy Exchange – supercharges the Council on Foundations' Annual Conference with enhanced networking opportunities, an inclusive perspective on the shared values of the field, and a focus on the issues that matter to you.
Join over a thousand of your…
This Week at the Council - January 31, 2014
State of the Union Edition
This Week at the Council, all eyes were on President Obama's fifth State of the Union Address, though a few of us were distracted by our ever-charming Vice President. In his speech, the President declared a "Year of Action" for himself, Congress, and private citizens. He…
Giving Days
External Resource
2014 marked the 100th anniversary of the founding of the first community foundation, The Cleveland Foundation, in Cleveland, Ohio. Since then over 700 community foundations have been created in the United States and countless more globally. The Council recognizes the critical and unique role of…
Let’s Call it Core Mission Support
Nonprofit leaders are accustomed to justifying their need for operating support in appeals to potential donors. In a “proposal letter” written in June 1788, Wolfgang Amadeus Mozart makes his case to benefactor Johann Michael Von Puchberg:
“If you will do me this kindness, I shall primo (being thus…
Council Summary: Report to Congress on Supporting Organizations and Donor Advised Funds
Legal Compliance Guidance
The Treasury Department released its report on donor advised funds (DAFs) and supporting organizations (SOs) in December of 2011. This report, mandated by the Pension Protection Act of 2006, was due in August 2007.
The report is 109 pages, including appendices, and is divided into five chapters: an…
Treasury Report on Donor-Advised Funds and Supporting Organizations
External Resource
In Notice 2007-21, the Treasury Department and IRS requested comments on issues relating to the organization and operation of donor-advised funds and supporting organizations, to be included in a study of these organizations. The resulting report includes a detailed discussion of the legal…
Permissible Grantees for Donor Advised Funds
Legal Compliance Guidance
This chart details which organizations can receive grants from donor-advised funds and which ones cannot.
Prohibited Benefits from Donor Advised Funds
Fundamentals, Legal Compliance Guidance
Donors and advisors are prohibited from receiving more than incidental benefits from grants made from their advised funds. Penalties apply to those who received a prohibited benefit, to those who recommended the grant, and, in some situations, to fund managers who approved the recommendation.
Who…
Intermediate Sanctions for Donor Advised Funds and Sponsoring Organizations
Fundamentals, Legal Compliance Guidance
The Pension Protection Act of 2006 created new categories of disqualified persons for donor advised funds and sponsoring organizations under the intermediate sanctions rules.
Categories of Disqualified Persons Created under the PPA
Donors and donor advisors with regard to transactions with the…
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