This guide will help wealth and legal advisors identify those scenarios where a private foundation may be the right solution for their clients’ planning needs. It looks at investment planning, tax and estate planning, and charitable planning. These scenarios are covered at a high level and are not intended as investment, tax, or legal advice.
Resources tagged as: "Foundation Investments" Clear
Provides a first look into the 2014 investing and grantmaking performance of private foundations with less than $50 million in assets.
Learn about several strategies private foundations can employ to reduce their tax liability and preserve the value of their endowments.
Increased Grantmaking, Strong Investment Returns, and Contributions from Living Donors Create a New Narrative about Private Foundation Behavior
Provides a first look into the 2013 investment and grantmaking performance of private foundations with less than $50 million in assets.
This study spans the years 2008 to 2013.
The 2017 Foundation Source Report on Grantmaking (which can be downloaded by clicking the button below) provides an examination of […]
Foundations typically approach most grants as a team sport, debating their merits and deciding, collectively, whether they’re likely to achieve the foundation’s goals. However, in addition to granting as a group, some foundations give their board and/or family members a portion of funds to donate as individuals. Th is practice, called discretionary grantmaking, is legally permitted as long as the grants are consistent with the foundation’s charitable purpose, and there aren’t restrictions in the charter documents to prohibit it.
There are circumstances in which donations of real estate to a private foundation make sense, both for the foundation and the donor, as outlined in this article.
If you are charitably minded, but would like more control over your charitable contributions and want your charitable impact to extend past your death, setting up a private foundation can be an important part of your estate planning.