At the Council, we are often asked how corporations can fund scholarship programs for company employees and dependents. Similarly, corporations often want to assist employees in times of crisis, whether due to a natural disaster or a more personal tragedy. In both cases, the corporation must walk a fine line between charitable giving and taxable compensation and benefits. In this hour, Council on Foundations Senior Counsel Suzanne Friday will discuss how corporate foundations and corporate giving programs can structure charitable giving in ways that provides assistance to employees while staying in compliance with tax law. Giving through corporate foundations and the use of intermediaries such as community foundations will also be discussed.