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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…
In international grantmaking, private foundations often make grants to organizations (“Initial Grantees”) that, in turn, re-grant those funds to other non-public charity organizations or individuals (“Secondary Grantees”).
Legal issues arise when a private foundation makes a grant to an Initial…
September 24, 2012
The Department of Treasury and the IRS issued proposed regulations applicable to private foundations seeking to make grants to foreign organizations using equivalency determinations. The guidance broadens the range of professionals on whose written advice a private foundation…
The Council on Foundations' Navigating Mergers and Acquisitions report is a roadmap for corporate philanthropy leaders facing critical questions and considerations about combining philanthropies during times of a business merger or acquisition. This resource, informed by substantive…
What is a charitable organization?
What is a foundation?
What is a private foundation?
What is a public charity?
Do charities pay taxes?
What are some key differences between a public charity and a private foundation?
What are some different kinds of private foundations?
What are…
A look at some of the legal and non-legal aspects of merging one charitable program or organization with another.
Ray S. Munney, executive director of the Zenith County Community Foundation, had three meetings scheduled Tuesday morning. The first was with the new manager of a local corporation'…
Does the Council on Foundations provide assistance with starting a foundation?
Can we join the Council before our foundation is formed?
What are the general steps in starting a foundation?
Should we set up our foundation as a trust or a corporation?
What are the costs of starting a…
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…
There's more to closing down a private foundation than packing up and turning off the utilities. Here are some questions, considerations, and IRS directions.
Sometimes it is time for a private foundation to disappear—assets may have dwindled significantly or family members no longer share a…
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
This chapter is intended to examine and explain those common legal characteristics shared by community foundations and to provide a comprehensive legal overview of the rules and regulations that…