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Foundation News & Commentary Mar/Apr 2005 Andras Kosaras |
Self-Regulation An Overview of Principles and Standards Work at the Council on Foundations that provides the opportunity, leadership and tools needed by philanthropic organizations to expand, enhance and sustain their ability to advance the common good.  |
Foundation News & Commentary Jan/Feb 2006 Jane C. Nober |
Discretionary Grants Foundations reviewing an existing or proposed discretionary grant program should keep some of these basic legal principles and operational guidelines in mind.  |
Foundation News & Commentary Jul/Aug 2005 Andras Kosaras |
Thinking About an Audit? Read This First What kinds of grantmakers get audits and how should a foundation choose an auditor if it opts for this process?  |
HBS Working Knowledge August 16, 2004 Manda Salls |
Achieving Balance in Nonprofit Governance Nonprofits are facing increasingly complex regulatory and boardroom challenges, says Harvard University's Marion R. Fremont-Smith. Can organizations respond while maintaining their missions?  |
Foundation News & Commentary May/Jun 2005 Wing et al. |
Paying for Not Paying for Overhead Many nonprofits are sacrificing organizational infrastructure needs to tell foundations what they want to hear about overhead costs.  |
Foundation News & Commentary Sep/Oct 2004 Andras Kosaras |
Marion R. Fremont-Smith An interview with Harvard's senior research fellow at the Hauser Center for Nonprofit Organizations and author of Governing Nonprofit Organizations: Federal and State Law and Regulation, on her work as an attorney specializing in the representation of nonprofit organizations.  |
Registered Rep. April 29, 2013 Brill & Donovan |
The Perils of Global Giving Global philanthropy is on the rise, but wealthy individuals and foundations need to avoid the legal pitfalls.  |
AFP eWire March 8, 2004 |
Massachusetts AG Considering Charity Accountability Legislation The Massachusetts Attorney General's office is considering new regulations that seek to improve charity accountability and transparency.  |
HRO Today Heller & Della Torre |
Audits of Outsourced Retirement Plans Relying on CPAs to turn up potential issues now is a better alternative than for plan participants or the IRS to discover shortcomings.  |
Foundation News & Commentary Nov/Dec 2005 Kelly Shipp Simone |
Legal FAQs on Disaster Grantmaking Qualified disasters offer corporate grantmakers flexibility in response -- within legal parameters. Here are some.  |
Investment Advisor May 2008 Susan L. Hirshman |
Changes in Charitable Compliance Revised not-for-profit tax reporting offers opportunities for advisors.  |
AFP eWire April 28, 2008 |
New Study Recommends Ways to Address Flaws in Grant Application and Reporting Nonprofit organizations and foundations alike are beginning to stagger under the weight of a grant application and reporting system that needs fixing.  |
Foundation News & Commentary Sep/Oct 2005 Jane C. Nober |
Legal Brief - Encouraging Tourism for Economic Development Is it charitable or not? Here's some guidance from the author of Economic Development: A Legal Guide for Grantmakers.  |
Financial Advisor February 2010 Eric L. Reiner |
Shaking The Foundation Donor-advised funds report droves of conversions from private foundations.  |
Foundation News & Commentary Nov/Dec 2005 Simone & Venkat |
Planning for Consistency Corporate grantmakers can achieve stability through creating endowments, quasi-endowments and reserves. Here's how.  |
AFP eWire December 10, 2007 |
Nonprofit Sector Sees Significant Increase in Governance Changes Majority of charities have put in place new governance and accounting policies since the implementation of the Sarbanes-Oxley accountability law.  |
AFP eWire August 15, 2005 |
Matching Foundation Payout Rates to Mission A new report argues that foundations would be better served by matching their payout rate to the specific needs and programs of their mission as opposed to an arbitrary, government-set limit.  |
Investment Advisor April 2007 Kara P. Stapleton |
Perqs Lead to Penalties About 600 charities and foundations have had to file amended tax forms due to an IRS study that found flaws in the way the organizations reported payments to executives and other employees.  |
Foundation News & Commentary Jan/Feb 2005 Lee Draper |
Where the Money is: Tapping Overlooked Sources of Support for Nonprofits Where will the funding come from to enable nonprofits to serve more people? How can nonprofits find the capital to reorganize for greater efficiency and economies of scale or to invest in new ways to address growing social needs?  |
Foundation News & Commentary Mar/Apr 2005 Lee Draper |
Managing Expectations, Coping With Realities Newcomers to philanthropy often find acclimation difficult. Here, ten interviewees discuss their beginnings and offer recommendations from their experience.  |
AFP eWire August 1, 2005 |
Operating Style Key Factor in Foundation Expenses A new study of the expense and compensation patterns of the 10,000 largest grantmaking foundations in the U.S. suggests not only that there are vast differences among these entities, but also operating style may be the most critical factor in determining and explaining such expenditures.  |
Foundation News & Commentary May/Jun 2006 Kosaras & Biemesderfer |
Partners for Public Good Building relationships between state charity regulators and the charitable sector is important. Here's how it can be done.  |
Registered Rep. October 1, 2004 Leibell, Daniels & Prince |
With Strings Attached Here are five alternatives for donors who wnat to retain some say-so over money donated, even after it has been donated.  |
AFP eWire May 21, 2007 |
Foundations Don't Support Overhead Costs, Do They? A new study suggests that foundations are more likely to support overhead expenses and award unrestricted gifts than most nonprofits realize.  |
CFO July 1, 2005 Bill Birchard |
Nonprofits by the Numbers In the wake of embarrassing revelations, high-profile scandals, and Sarbanes-Oxley, nonprofit CFOs are striving for greater transparency and accountability.  |
Foundation News & Commentary Nov/Dec 2005 Jane C. Nober |
Military Aid Grantmakers can support military personnel. Here's how.  |
Foundation News & Commentary May/Jun 2005 Helen Monroe |
Vision, Values & Verbalization New foundations completing first distributions, as well as foundations with a mature grantmaking program in place, should set aside time for in-depth conversations about their work.  |
AFP eWire September 10, 2007 |
IRS Releases Draft Redesigned Form 990 Here is one of the biggest tax changes in charity regulation over the past several decades.  |
AFP eWire October 8, 2007 |
"Orphan" Trusts Controlled by Large Banks, Law Firms Offer Less Charitable trusts that are created by families and then controlled by banks and law firms after family members pass away often grant fewer funds, while the fees to manage those trusts actually increase, according to a recent article in The New York Times.  |
Foundation News & Commentary Sep/Oct 2004 Lee Draper |
Achieving Impact Without Giving Cash Grantmakers are trying to stretch dollars, but there are limits to their budgets' elasticity. How can we achieve broader impact with limited dollars?  |
AFP eWire September 15, 2008 |
IRS Issues Revised Instructions on New Form 990 The IRS has released revised instructions and supplementary materials for completing the redesigned IRS Form 990. A key change was the elimination of references and disclosures related to fundraising percentages and ratios.  |
Foundation News & Commentary Mar/Apr 2005 H. Art Taylor |
Building a More Accountable Sector There is a leadership role for grantmakers to play in helping nonprofits demonstrate their accountability.  |
Foundation News & Commentary May/Jun 2005 Sarita Venkat |
Director Independence & Charitable Contributions Despite SEC rulings, corporate governance and director independence are still somewhat subjective areas. Even a hint of impropriety can be a cause for concern.  |
Foundation News & Commentary Sep/Oct 2004 Allison H. Fine |
Blending the Bottom Line Nonprofits and grantmakers must meet each other halfway to move toward outcomes-focused approaches to collaboration.  |
AFP eWire May 6, 2004 |
Urban Institute Releases Study on Foundation Practices, Attitudes Urban Institute study reveals a wealth of data about the attitudes and practices of different types of foundations, including how they view effective philanthropy and the monitoring and evaluation processes.  |
Real Estate Portfolio Mar/Apr 2002 Ray Milnes |
Audit Committees -- A Perspective on Utilizing Internal Audit Resources A brisk current of regulatory change is sweeping through America's corporate boardrooms aimed at strengthening the independence and effectiveness of corporate audit committees, including those of REITs and other publicly traded real estate companies...  |
AFP eWire May 9, 2005 |
New Study Shows Accountability the Norm in the Nonprofit Sector A new study reveals that a large percentage of nonprofits across the U.S. already engage in the kinds of accountability practices currently under consideration by the Senate Finance Committee, bringing into question why nonprofit accountability has become such an issue with Congress.  |
AFP eWire May 1, 2006 |
Nonprofit Sector Panel Proposes Solicitation, Compensation Recommendations to Congress The panel, which was created to provide Congress with guidance in developing oversight of America's charities, has released a supplement to its final report that contains additional recommendations related to charitable solicitations, compensation and other issues.  |
Foundation News & Commentary Jan/Feb 2006 Peeler, Stuart & Goldstein |
Inducing Information Integration Here, a fictitious foundation provides the opportunity to highlight technology issues many non-profits face along with some possible solutions.  |
PC Magazine March 16, 2005 Cade Metz |
Your Request Is Granted We go inside the soup-to-nuts Web site for running charitable foundations online.  |
Foundation News & Commentary May/Jun 2005 Kathleen P. Enright |
Philanthropy's New Clothes New study results represent the most comprehensive look at how foundations view their own effectiveness to date.  |
U.S. Banker March 2008 Christopher Myers et al. |
SOX Relief for Smaller Banks The SEC and the Public Company Accounting Oversight Board apparently agree that SOX may be too burdensome on small companies, and some relief may be on the horizon.  |
AFP eWire October 7, 2014 |
REPORT: New Data Shows Canada's Largest Foundations Give over $1 Billion Annually to Canadian Charities Philanthropic Foundations Canada and Imagine Canada recently released a first-ever report about the assets and giving trends of Canada's largest grantmaking foundations.  |
Real Estate Portfolio Jul/Aug 2002 Kenneth L. Betts |
Avoiding Enron: Counseling the Audit Committee In general, the role of the audit committee is to review the financial operations and statements of a company and to affirm the integrity and accuracy of the preparation and dissemination of that information. Now audit committees need closer observation, support and liability protection.  |
AFP eWire May 17, 2004 |
Report Reveals What Grantees Value in Foundations A new report from the Center for Effective Philanthropy has identified several key areas that charity grantees most value in the foundations that fund their programs.  |
AFP eWire February 26, 2013 Laurie Arena Rocha |
Three Things Every Fundraising Professional Should Be Prepared for in 2013 These three things include executive compensation, risk management, and the current government debt reduction debate.  |
CFO March 15, 2004 Craig Schneider |
A World of Trouble Even with an extended deadline for Sarbox compliance, questions about offshoring have companies on edge.  |
Foundation News & Commentary May/Jun 2005 Ira Apfel |
Respect the Public Trust Stewardship principles and concrete practices for corporate grantmakers.  |
The Motley Fool January 4, 2007 Dan Caplinger |
Community Foundations and Philanthropy Learn how local groups can enhance your giving experience.  |
Financial Planning October 1, 2008 Jim Grote |
Foundations for Renown Assets in domestic private foundations are growing and donors are demanding more customized service from advisory firms.  |