This chapter discusses the federal tax laws governing supporting organizations. As a result of the Tax Reform Act of 1969, private foundations receive considerably less favorable treatment under tax law than public charities. Supporting organizations are a hybrid of private foundations and public charities that generally enjoy more favorable tax treatment than private foundations because they are exempt from many of the excise taxes imposed on private foundations.
Collaboration is an effective way for foundations to increase their impact and engage a broader audience on a key issue. Whether your foundation partners with private sector, government, or even another foundation, philanthropy is uniquely positioned to fuel innovative strategies and improve alignment of investments to enhance collective impact around a shared mission.
In-Depth knowledge on Partnerships & Collaboration
The report explores the ways in which infrastructure organizations think about the value and the mechanics of collaboration—the drivers and barriers to collaborative work—and to determine ways to encourage more effective partnerships. The publication features a framework for understanding different types of collaboration, a set of recommendations for better collaboration, and a series of case studies that show a range of partnerships that tease out the potential benefits and challenges of various kinds of collaboration.
This webinar detailing the Urban Institute's Community Platform shows how 10 states are implementing a web-based platform to help foundations and other community organizations respond effectively to civic challenges.
This guide from the TCC Group provides an overview of how grantmakers can launch or enhance a robust capacity-building program that focuses on strengthening their grantees.
From TCC, which developed the Core Capacity Assessment tool, this resource investigates how organizations can put these core capacities to work in achieving organizational sustainability in difficult economic times.
From GEO, what does it mean to truly and authentically engage a community in evaluation? Grantmakers working on place-based grantmaking already have the incentive and drive to support in-depth evaluation, to understand the impact of the initiative, and to identify opportunities to improve their work. Effective evaluation of these complex and multi-faceted efforts is grounded in the perspectives of community stakeholders.
With the majority of companies today having at least one formal domestic volunteerism program, employee involvement is a topic of increasing relevance to the corporate world. Companies are realizing that volunteerism is not necessarily an ancillary strategy, but rather one that can be aligned with their core business and differentiate them in both the marketplace and the workplace. This Employee Volunteerism Solutions Brief examines what makes a successful employee volunteer program for companies at all stages of the process— Starting from Scratch, Building off the Basics, and Going from Good to Great. It provides practical solutions and tips to help you be more effective in your work.
The challenges of the recent financial downturn have inspired many community foundations to find new paths to business model innovation. Alliances, affiliations, and mergers offer one path to “shared success.” Seeking shared success with other community foundations is one intriguing way to innovate and change the business model equation. This resource from CF Insights may be particularly valuable to community foundations.
Should your supporting organization change its status to an independent public charity.