Governance

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 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 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 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.

Watch the recording from the September 2024 Annual Meeting of Members, which included a special address from Board Chair Steven Moore and the Interim President & CEO Claudia Herrold.

This resource gathers member listserv responses for firms with experience in executive searches for foundations or nonprofits to be considered for an RFP.

Watch the recording from the September 2023 Annual Meeting of Members, which included a special address from Philanthropic Futurist Trista Harris on harnessing the tools of futurism.

This webinar recording explored the specific dynamics experienced by family foundations during a leadership transition.