Publications

This is list is sorted by publication date.

 

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.

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.

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.

Starting A Foundation: Formation and Considerations

Many people want to start foundations, but few start out knowing exactly what sort of organization they are going to create. The purpose of this e-book is to help potential donors understand the many different entities that are commonly referred to as foundations and to provide an understanding of the legal framework necessary to establish a foundation.

Guide to Advocacy, Lobbying & Election Related Activity

The purpose of this chapter of Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources is to help you understand the federal tax laws and regulations that govern how, when, and to what extent different types of foundations can engage with policymakers, their staff, or candidates running for public office.

Expenditure Responsibility: Step by Step

Expenditure responsibility is the federally mandated procedure that a private foundation—and some public charities—must follow for any grant made to an organization that is not a public charity. This chapter of Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources focuses on the steps of expenditure responsibility when granting to non 501(c)(3) organizations.

Effective Collaborations Cover

The report explores the ways in which infrastructure organizations think about the value and the mechanics of collaboration—the drivers and barriers to collaborative work—and to determine ways to encourage more effective partnerships. The publication features a framework for understanding different types of collaboration, a set of recommendations for better collaboration, and a series of case studies that show a range of partnerships that tease out the potential benefits and challenges of various kinds of collaboration.

Closing a Foundation

Closing a nonprofit charitable institution presents a range of unknowns to the grantmaking community. In this analysis, authors John Dickason and Duncan Neuhauser provide guidance to foundations considering whether to create a time-limited foundation or bring a foundation to an end. Topics include managing finances, grants, human and physical resources, archives, history and records.

Globe with Currency

Understanding the challenges of currency fluctuations on international grantmaking, and taking action to minimize their impact can ensure that this natural process does not become an added barrier to overseas giving. This resource focuses on some of the challenges foundations and giving programs and their grantees face as a result of fluctuating currency exchange rates, and highlights various ways that U.S. grantmakers are dealing with them in their international grantmaking activities. It offers insights from the field that may be useful to grantmakers considering starting an international giving program and to more seasoned ones wishing to improve their practices.

Disaster Grantmaking: A Practical Guide for Foundations and Corporations

A joint product of the Council on Foundations and the European Foundation Centre, this publication suggests eight principles plus practical tips for grantmakers to consider when responding to emergency situations.

Philanthropy and Rural America

Learn what philanthropy is doing—or should be doing—in rural communities to growing assets and improve education, health, and the environment.

The Complete Guide to Grantmaking Basics: A Field Guide for Funders

The Complete Guide brings together and updates the information, guidance, and tips found in Grantmaking Basics I and II with more essential tools for grantmakers.