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FAQ: Global Grantmaking
Legal Compliance Guidance, Fundamentals
What are the legal requirements for private foundations wishing to make cross-border grants?
What is equivalency determination?
What is expenditure responsibility?
How do I decide whether to use equivalency determination or expenditure responsibility?
What are the legal requirements…
Charitable IRA Portfolio
Toolkit
The Charitable IRA Portfolio is a collection of tools designed to help communicate the exciting giving opportunities available to donors.
Revised to reflect recent legislative changes, the portfolio includes:
Talking points, a fact sheet, and Web content
An event presentation
Tools that…
FAQ: Scholarships
Legal Compliance Guidance, Fundamentals
What are the advantages, disadvantages, and likely costs of scholarship programs?
What do the private foundation rules require, and how should community foundations apply the rules?
What rules or procedures govern community foundation scholarship programs?
Does a community foundation need to…
Conflicts of Interest - Key Issues for Foundations
Legal Compliance Guidance
With Congress and the media focusing on corporate governance and foundation administration, now is the time to make sure that all grantmakers have a strong conflict of interest policy in place. Both private foundations and public charities (such as community foundations) should have clear…
Foundation Basics
Fundamentals
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 the…
Recommended Best Practices in Managing Foundation Investments
Fundamentals
The Council's Board of Directors released this guidance memorandum in March 2010 and strongly recommends that when reviewing and approving foundation investment policies and procedures practices, all foundations—private and public—consider these best practices in foundation investment management.
Increasing Impact, Enhancing Value: A Practitioner's Guide to Leading Corporate Philanthropy
Publication
Leaders of corporate foundations and giving programs have an opportunity to redefine the role of corporate philanthropy. By taking the initiative to align and engage their efforts more closely with the business, these leaders can help unleash new resources and ideas to enhance the company’s…
Benchmarking Beyond Asset Size Top 100 Lists - FY 2014
Publication
In this publication, CF Insights highlights attributes that characterize community foundations in ways beyond asset values.
Participants in the 2014 Columbus Survey are ranked based on:
Most Active Grantmakers—distribution rates, with percent of donor-advised assets
Most Gifts per Capita—gifts…
2014 Columbus Survey of Community Foundations: List of Top 100 Community Foundations by Asset Size
Publication
Includes results of the FY 2014 Columbus Survey of Community Foundations that pertain to the top 100 community foundations by asset size as of May 19, 2015. The table includes the community foundation name, amount of assets at the time of the survey, and fiscal year-end (FYE). Stats are based on FY…
Sustained Growth in an Expanding Field 2014: Columbus Survey Findings
Publication
With this report, CF Insights' aim is to share a snapshot of community foundation asset growth and activity during 2014. The findings are based on 274 community foundation responses to the Columbus Survey as of May 2015. The community foundation field achieved another year of healthy growth in 2014…
2014 Urban Institute Survey of Community Foundations
Research
On May 30, 2014, the Urban Institute’s Center on Nonprofits and Philanthropy conducted a survey of donor-advised funds (DAFs) operated by community foundations. All community foundations with total assets of $5 million or more were invited to take the survey. When the survey closed on June 20, we'd…
Philanthropic Paths: An Exploratory Study of the Career Pathways of Professionals of Color in Philanthropy
External Resource
This study conducted by Forward Change provides a holistic, in-depth picture of the career experiences of 43 philanthropic professionals of color ranging from Program Officers to CEOs working in a diverse array of foundations. The study surfaced a set of potentially common points of entry, career…
FAQ: Donor-Advised Fund
Legal Compliance Guidance, Fundamentals
The Pension Protection Act of 2006 includes the first comprehensive regulation of donor-advised funds. These requirements generally took effect at the beginning of the tax year following enactment of the Act, for charities that hold assets in such funds. However, a provision barring the payment…
Outreach and Engagement Opportunities
Fundamentals
Proposals being considered in Congress often have implications for philanthropy and its effectiveness in addressing some of our most pressing challenges. In addition to educating lawmakers in Washington, D.C., communicating the impact locally is just as important. Here are some ways your…
Corporate Philanthropy Glossary of Terms
Fundamentals
Catalytic Transformative Investments – A form of philanthropy that incubates and supports initiatives with the potential to drive large-scale change and meet complex social challenges. Such investments become catalysts for social and business innovation and change. It is one of three approaches in…
Corporate Philanthropy and Mission Investing
External Resource
From Mission Investors Exchange, this is a three part blog series on corporate philanthropy and mission investing.
Corporate Philanthropy and Mission Investing
Corporate Foundations: Challenges in Adopting Mission Investing
Mission Investing: How the Financial Services Industry is Different