Legal Issues

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.

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.

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.

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.