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.
In late 2020, the Council on Foundations (the Council) launched the Values-Aligned Philanthropy project to continue to build on their previous efforts within the philanthropic sector to respond to growing concern about the issue of funding hate and extremism. The Council took this step recognizing that while there is significant work being done by grantmakers and social sector leaders across the country to prevent hate funding, there has not been a comprehensive analysis of what has been done and who is doing what from the perspective of philanthropy. The Council believes that mapping the eco-system will provide a baseline for identifying gaps, best practices, and next steps to addressing this problem. The Values-Aligned Philanthropy project is funded by the Gill Foundation. Research and writing for the project have been provided by Roey Thorpe, an independent consultant, with guidance from Council staff.
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.