A spending plan isn’t just a “grantmaking budget”—although it’s certainly that. First and foremost, it’s a plan. Many foundation boards […]
As the end of the year approaches, you may be already charting your foundation’s course for the coming year. Before […]
The IRS allows private foundations wide latitude to undertake creative, inventive and effective philanthropy. Learn more.
Katherine Lorenz represents the succeeding generation of The Giving Pledge signators. As such, she’ll be responsible for fulfilling the philanthropic […]
Mary Galeti shares how her family’s foundation became a tool for legacy and personal discovery after the deaths of the […]
A parent’s success, fame, and achievement can be a complicated legacy for the next generation. Author Christina Lewis Halpern lost […]
This booklet shares some of the approaches our clients have found useful for accomplishing their goals.
A guide by Foundation Source with step-by-step instructions and formulas for calculating a private foundation’s annual 5% distribution requirement.
Conduit elections allow foundations to get a fair-market-value deduction for contributions of appreciated, long-term capital assets.
With careful planning, a private foundation can reduce its excise tax rate from 2% to 1% in select years.