Publications

Facing Forever: Planning for Change in Family Foundations

Family foundations can find opportunities even in times of great change and crisis. Facing Forever will arm you with the tools, stories, and resources to help you prepare for current and future transitions. At the very least, the difficult issues it raises will help get your board talking about and planning for highly personal and highly probable possibilities.

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.

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.

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.

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.

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.

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.

Navigating Mergers & Acquisitions Cover

The Navigating Mergers and Acquisitions report is a roadmap providing key considerations and best practices for corporate philanthropy leaders managing portfolios during a merger or acquisition.

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.

Public Policy and Advocacy for Grantmakers

Public Policy and Advocacy for Grantmakers provides a roadmap for how foundations can advance their mission and goals by participating in public policy advocacy. The publication includes stories of how foundations across the country have been successful in their policy and advocacy efforts, recommendations and resources for how to engage in public policy and advocacy, and guidance and information specific to public and community foundations.

Shifting Practices, Sharing Power?

We surveyed 250 foundation leaders and conducted more than a dozen in-depth interviews to assess how the sector is changing in three ways: resourcing, priorities, and internal operations. Across all three, we found shifts in practices yet few examples of increases in power sharing.

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.

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.

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.

The Giving Family: Raising Our Children to Help Others

The Giving Family offers parents dozens of simple family activities to teach children of any age how to give their time, their talents, and (yes!) their money to people and causes they care about