Resource Center

This guidance addresses the issue of "tipping" for grantmakers, emphasizing the calculation of the public support test and the importance of avoiding "tipping" grantees. In the nonprofit sector, "tipping" occurs when a corporation, private foundation or major donor makes a substantial gift or grant that jeopardizes a nonprofit's public charity status. This situation is most common for very small or young nonprofits, or when there are outsized grants – whether one-time or spread over multiple years – in relation to the nonprofit's overall size. 

This resource provides an overview of community foundation fundamentals, highlighting essential activities and key regulated areas that foundation staff and board members need to understand. The guide covers legal considerations, tax implications, financial management, fund operations, grantmaking processes, fundraising strategies, gift acceptance policies, charitable gaming, board policies and procedures and human resources for community foundation staff and trustees. 

This resource provides an overview of private foundation fundamentals, highlighting essential activities and key regulated areas that foundation staff and board members need to understand. The guide covers legal considerations, tax implications, self-dealing, financial management, grantmaking processes, board policies and procedures and human resources for community foundation staff and trustees.

This resource explores the legal intricacies and best practices that foundations should understand when navigating situations that may inadvertently violate regulations concerning charitable organizations and their support for or opposition to candidates for public office. 

This resource provides a comparative overview for philanthropists considering various giving options. It covers direct contributions, community foundation-based funds, donor-advised funds, starting a foundation, as well as frequently asked questions about making contributions and options for estate and planned giving.

Hear an overview of S.B. 1, which was recently signed by Gov. DeWine, and its elements concerning DEI scholarships.

Build critical development skills and gain an in-depth understanding of your vital community foundation role in donor services, development and fundraising through this four-part learning series.

This Midwest Series Partnership program outlines the best practices you need to know to establish strong financial processes and identify opportunities for improvement in your foundation or grantmaking organization.

The spring Philanthropy Review edition features reflections from four new CEOs on their first 180 or 365 days; the latest Ohio foundation giving data in our annual Ohio Gives report; Kerri Mollard's view on the role of governance in organizational success; a welcome to four new board members, as well as two new corporate foundation directors, and more!

Become a Philanthropy Forward '25 Sponsor! Please return the conference sponsorship form to Laura Smith by May 30, or you can sign up online.

Learn strategies to foster collaborative and communicative techniques for cross-generational work environments during this Midwest Partner Series program.