• Determine if governing documents allow grants to individuals


• Understand IRS regulations before designing your program


• Obtain advance IRS approval


• Make and monitor grants


• Comply with tax reporting requirements


• Manage with the help of outside agencies

• What an IPS is and what it does


• Components of an IPS


• Steps in developing an asset allocation policy


• Staying legal with your investments

• Two examples of approaches to spending


• Two sample Investment Policy Statements


• Introduction to alternative assets

Also available in PDF download and in our Investments Collection.

• A CPA preparing the Form 990-PF


• The foundation officer signing it


• The professional responsible for bookkeeping


• A trustee simply wanting to better understand your foundation’s Form 990-PF

• The benefits of a uniform system of financial reporting


• Definition of terms


• Sample financial statements

• The Foundation Guidebook


• 2009-2011 Foundation Operations and Management Report


• How to Start a Private Foundation


• Legal Essentials for Small Foundations


• Effective Governance for Unstaffed Foundations


• Financial Reporting for Private Foundations – A Uniform System


• Latest edition of Essentials, our quarterly newsletter

• The definition of advocacy


• Why advocacy is misunderstood


• The few things you can't do


• All the things you can do


• Sample grant agreement for grants to public charities

• Definition of self-dealing


• Common questions related to self-dealing


• Self-dealing checklist


• A graphic guide to disqualified persons


• How to safeguard your foundation against acts of self-dealing

• Definitions of various charitable vehicles


• How to determine the type of private foundation


• How to establish your foundation


• Obtaining an Employer Identification Number


• Applying to the IRS


• Operating according to the laws

• Making direct grants overseas


• Ways to get involved globally — beyond grants


• U.S.-based funding intermediaries

• The costs of recordkeeping — in money and time


• What to keep and for how long


• Advice on establishing a records management system and records retention policy


• How recordkeeping can help you fulfill your mission and program


• Audits


• What records you must share with the public

• Grantmaking distribution requirements


• What you can fund without worry


• Excise tax


• Self-dealing


• Public disclosure


• Liability


• Excess business holdings


• Terminating the foundation

• Grantmaking distribution requirements


• What you can fund without worry


• Excise tax


• Self-dealing


• Public disclosure


• Liability


• Excess business holdings


• Terminating the foundation

• Updates on recent laws affecting small foundations


• Sample documents to save you time and money


• The requisite information for an effective trustee — all in one place

• The laws and rules that govern trustee compensation


• How to manage the inherent conflict of interest of discussing and deciding trustee compensation


• Determining compensation levels


• Compensating trustees for professional advisor and staff services


• Reviewing your trustee compensation policies and packages