Legal Issues
Property Tax Ballot Initiative Fact Sheet
Learn about a proposed constitutional amendment to eliminate property taxes in Ohio that would remove approximately $24 billion in annual funding for essential local services without a replacement plan. Although the measure will not appear on the November 2026 ballot due to insufficient signatures, organizers may continue pursuing a future statewide ballot, and Philanthropy Ohio will continue monitoring the proposal and advocating for sustainable funding solutions.
Grant Writing & Grantee Support Listserv Discussion
Read member discussion regarding the advantages and disadvantages of having a foundation employee provide grant writing services for not only the foundation but also for small charitable organizations in the county.
Policy Alert - Potential Immigration Enforcement in Ohio
We are closely monitoring a developing situation that may affect Ohio communities.
Providing Clarity in a Changing Legal and Policy Landscape
In response to recent federal actions that pose a threat to the philanthropic sector, we have created this resource page to keep you informed. Our goal is to provide clarity, eliminate misinformation and offer guidance on how to protect the vital role each of us plays in fostering a just and vibrant Ohio through impactful philanthropy.
Navigating Federal Scrutiny of Philanthropic Organizations: Risk Assessment Checklist
This guidance document from the United Philanthropy Forum provides a framework to help your organization assess and mitigate potential risks amid increased federal scrutiny of philanthropic organizations. It outlines what remains legal and protected, compliance protocols, communications strategies, legal preparedness and more.
Philanthropy Ohio Federal Legal Issues Impacting Scholarships Program Recording
At this special virtual program, Philanthropy Ohio’s “Lawyer on Call,” Phil Purcell, J.D., discussed policy changes impacting scholarships that focus on race-conscious programs.
Political Activity for Foundations, Staff and Leadership: Legal Limits and Institutional Considerations
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.
What Boards and Executives Need to Know About Tipping and the Public Support Test
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.
What Boards and Executives Need to Know About Private Foundations
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.