The IRS allows private foundations wide latitude to undertake creative, inventive and effective philanthropy. Learn more.
Resources tagged as: "Strategic Planning" Clear
A full and thoughtful review of last year’s grantmaking priorities, social impact, and finances can help foundation members craft meaningful goals for the coming year. This article suggests topics you might want to discuss together.
As the name implies, set-asides are funds “set aside” by a private foundation to be paid out in the future, yet they are treated as qualifying distributions toward the current year’s 5% minimum distribution requirement. This allows the foundation to “accumulate funds” over multiple years in order to fund a larger initiative at a later date.
A guide by Foundation Source with step-by-step instructions and formulas for calculating a private foundation’s annual 5% distribution requirement.
Planning ahead to successfully manage a substantial increase in foundation assets.
This booklet shares some of the approaches our clients have found useful for accomplishing their goals.
What are the key ingredients to a truly exceptional foundation? Learn how you can soar to new heights with this informative booklet.
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.
How these charitable vehicles can work together.