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Private foundations wishing to make a cross-border grant must ensure that:
The grant is clearly for a charitable purpose, and
The grant counts as a qualifying distribution for the purpose of meeting the foundation’s annual distribution requirement.
The easiest way for a private…
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
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 document is a tool to help you as a private foundation determine when to use expenditure responsibility for grants to public charities.
Webinar Recording: National Trust for Historic Preservation: African American Cultural Heritage Fund
The events in Charlottesville and the subsequent debates regarding the treatment of monuments and memorials to Confederate leaders and heroes has contributed to further divisions within our society. Many of our communities are grappling with these issues and seeking ways to bridge the…
Collective action is an effective way for nonprofits to increase their impact, but they often lack the key capacities that enable these types of partnerships to thrive. This publication from Grantmakers for Effective Organizations (GEO) offers insights on the core capacities nonprofits need to…
View the Slides
Community Foundations around the country recognize that they must deploy capital beyond financial assets to improve their regions. At the same time, our community leadership has grown frustrated by the pace of change. Most of these leaders have come to understand that…
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 determine ways to encourage more effective partnerships. The publication features a framework for understanding…