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 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 listserv query shares examples of family foundation document retention policies as well as samples from other organization types.
While SCOTUS’ affirmative action decisions represent yet another dark moment in U.S. history, the democratic process has shown us — time and time again — that there is a path forward: it is called the ballot box.
The Lawyer on Call legal service for Philanthropy Ohio members can help with your legal questions about your foundation’s operations. The first hour of consulting services is complimentary as part of your Philanthropy Ohio membership. We are pleased to offer this longstanding member benefit with the expert legal advice of Philip Purcell as our Lawyer on Call.
In this program recording, learn how foundations can support racial equity through advocacy efforts.
This webinar recording shared how having a keen understanding of organizational capacity is crucial to ensuring foundations and nonprofits engaged in community organizing can act quickly on advocacy opportunities when they present themselves.
This webinar recording captures how private and public foundations can engage in nonpartisan election-related activities.
