Publications

Global Family Philanthropy: Exploring Key Considerations for Giving Across Borders

This paper by the Council on Foundations, BNY Mellon, and Give2Asia explores the opportunities and challenges that face global families as they seek to conduct cross-border philanthropy. From coordinating family strategy to navigating complex tax regimes, global family philanthropy is not a simple feat. However, due to generational change and technological advancements, it’s becoming far more common. This paper equips global families with key considerations and offers recommendations on how to proceed with global family philanthropy in an effective manner.

2019 Grantmaker Salary and Benefits Report Cover

This report provides salary, benefits, and diversity data for full-time staff at U.S. foundations to aid in budget planning and personnel practice benchmarking.

International Grantmaking: A Guide for Funders Making Grants Outside the United States

Making grants to institutions outside the United States is challenging and rewarding.This chapter of Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources focuses on the various legal and technical requirements necessary to comply with the U.S. law and regulations concerning grants to non-U.S. organizations.

2018 Grantmaker Salary and Benefits Report Cover

This report provides salary, benefits, and diversity data for full-time staff at U.S. foundations to aid in budget planning and personnel practice benchmarking.

State of Global Giving by US Foundations 2011-2015 report

The Council on Foundations and Foundation Center analyzed how US foundations supported international communities, non-profits, and programs between 2011 and 2015 for our report, The State of Global Giving by U.S. Foundations: 2011-2015. In addition to a detailed analysis of trends by issue area, geographic region, population group, and donor strategy, this analysis also relates these trends to key events and developments, including the adoption of the Sustainable Development Goals, the spread of Ebola in West Africa, and the increasing legal restrictions faced by civil society in countries around the world.

Fiscal Sponsorship

Fiscal sponsorship provides a valuable tool for charitable entrepreneurs to realize their vision by working with an established charity that takes in tax-deductible donations and private-foundation grants to fund their charitable activities. This chapter of Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources focuses on the basic elements of fiscal sponsorship, the predominant models and their relative advantages and disadvantages, and the mechanical aspects involved.

Legal Considerations for Corporate Foundations

Many businesses set up related charitable organizations for the purpose of engaging in philanthropic endeavors supported by the company. Because the funding for these charitable organizations is derived primarily from contributions from the business, these entities typically are unable to qualify as public charities and instead qualify as private foundations. This chapter of Mastering Foundation Law explores the special issues faced by corporate foundations as a result of their close relationship with their founding business.

2017 Grantmaker Salary and Benefits Report Cover

This report provides salary, benefits, and diversity data for full-time staff at U.S. foundations to aid in budget planning and personnel practice benchmarking.

Economic Development as a Charitable Activity

This chapter of Mastering Foundation Law examines Uniform Prudent Management of Institutional Funds Act (UPMIFA) and other laws that govern the management and investment of endowments and other foundation financial assets. It also includes a discussion of the board’s role and the use of outside advisors.

2017 Grantmaker Salary and Benefits Report: Salary Tables Cover

The 2017 Salary Tables provide salary data for full-time staff at U.S. foundations and corporate grantmakers. Information is presented by grantmaker type, foundation type, asset size, and geographic location.

Local Communities with Global Reach Cover

The Council, in collaboration with the Foundation Center, created this first-ever analysis of international grantmaking by U.S. community foundations. Beyond statistics on global grantmaking trends, the report also includes interviews with five community foundations - The Boston Foundation, The Cleveland Foundation, Greater Houston Community Foundation, Seattle Foundation and Silicon Valley Community Foundation - who each approach international engagement in diverse ways.

2016 Full Grantmaker Salary and Benefits Report Cover

The 2016 Full Grantmaker Salary and Benefits Report offers the most comprehensive information in the field of grantmaking on compensation levels and salary administration.

Supporting Organizations

This chapter discusses the federal tax laws governing supporting organizations. As a result of the Tax Reform Act of 1969, private foundations receive considerably less favorable treatment under tax law than public charities. Supporting organizations are a hybrid of private foundations and public charities that generally enjoy more favorable tax treatment than private foundations because they are exempt from many of the excise taxes imposed on private foundations.

What to Expect from an Audit

This chapter of Mastering Foundation Law describes the IRS audit process for exempt organizations, including private foundations; highlights current areas of enforcement focus; and discusses the value of formal legal opinions for private foundations and their managers.

Foundation Finance and Investment Management

This chapter of Mastering Foundation Law examines Uniform Prudent Management of Institutional Funds Act (UPMIFA) and other laws that govern the management and investment of endowments and other foundation financial assets. It also includes a discussion of the board’s role and the use of outside advisors.