External Resources

The Council teams with various philanthropic partners to distribute valuable professional knowledge and thought-leadership to enhance the impact of foundation leaders. If you have any suggestions on additional resources or expertise the Council should offer, please e-mail knowledge@cof.org to share your insight.

In-Depth knowledge on External Content

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IRS Publication 1771: Charitable Contributions–Substantiation and Disclosure Requirements

Explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions and for taxpayers who make contributions.

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From the Margins to the Mainstream: Assessment of the Impact Investment Sector and Opportunities to Engage Mainstream Investors

In this report the World Economic Forum Investors Industries consulted the senior most decision-makers and portfolio managers of the largest and most innovative investors in the world; this facilitated a more realistic vantage point on the challenges in scaling the sector. Working with this group was also instrumental in raising awareness and knowledge among key stakeholders for taking impact investing from the margins into the mainstream.

A Call to Action: Sustaining the Groundswell of Support

From the Office of the Chairman of the Joint Chiefs of Staff Warrior and Family Support, this white paper provides recommendations intended to act as a catalyst for State and Local government, and are provided with the premise that needs and opportunities exist on a continuum.

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Achieving a Sustainable Urban America: SDSN’s first U.S. Cities SDG Index

This U.S. Cities SDG Index aims to set a framework for action and help urban leaders address the many sustainable development challenges affecting their cities.

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Treasury Report on Donor-Advised Funds and Supporting Organizations

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 detailed discussion of the legal requirements for supporting organizations and donor advised funds, an analysis of available statistical information about DAFs and SOs, and more.

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Impact investing 2.0: The Way Forward: Insight from 12 Outstanding Funds

The Impact Investor Project was established in 2012 as a two-year research partnership between InSight at Pacific Community Ventures, CASE at Duke University, and ImpactAssets. The goal was simple: supplant the guesswork and conjecture in impact investing with solid evidence of high performance and, in the process, expose the concrete practices of outstanding funds for use as the foundation for a more sophisticated and successful market.

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Veteran Support Initiative: A community based model to meet the needs of service members and their families

From the Lincoln Community Foundation, this report details their veteran support initiative and provides recommendations for future collaborative efforts between community foundations seeking to impact the circumstances of military service members and their families on a regional basis.

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Introducing the Global Goals: Employees for the Global Goals

Introducing the Global Goals provides a toolkit to educate and inspire employees about the role they can play in advancing the Global Goals.

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Mission Possible: Emerging Opportunities for Mission Connected Investment

From the New Economics Foundation, Mission Possible considers how foundations might more effectively use a proportion of their endowment in support of the change they set out to create – their mission. Starting from the premise that paths are made by walking, it explores the potential of ‘mission-connected investment’ or MCI – defined as investment which promises a market return but also helps to achieve mission.

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Catalytic First Loss Capital

This issue brief from the Global Impact Investing Network (GIIN) details the motivations, benefits, considerations and suitable scenarios behind the use of catalytic first-loss capital in impact investing transactions. Catalytic first-loss capital refers to socially- and environmentally-driven credit enhancement provided by an investor or grant-maker who agrees to bear first losses in an investment in order to catalyze the participation of co-investors that otherwise would not have entered the deal. Catalytic first-loss capital has gained recent prominence in impact investing dialogue as more investors look to enter the market.