Resource
SALT Workaround FAQs
Publication date:
06/2019
A fact sheet of frequently asked questions on Treasury's SALT workarounds final rule.
Tax and Regulatory Issues
Resource
Policy Issue: Unrelated Business Income Tax (UBIT)
Publication date:
05/2019
The 2017 Tax Cuts and Jobs Act made two changes to the tax code regarding UBIT that negatively affect foundations and other tax-exempt organizations. See the Forum's position and resources on this issue.
Resource
Policy Issue: IRA Charitable Rollover
Publication date:
05/2019
The Pension Protection Act of 2006 made the IRA Charitable Rollover permanent law, allowing taxpayers age 70 ½ or older to transfer up to $100,000 annually from their IRA accounts directly to charity without first having to recognize the distribution as income. See the Forum's position and resources on this issue.
Knowledgebase
Compliance Guide for 501(c)(3) Public Charities
Publication date:
03/2018
A publication of the Internal Revenue Service, this document addresses activities that may jeopardize a charity's exempt status, recordkeeping, required public disclosures and other issues of importance to public charities.
Resource
Forum Policy Playbook: October Edition
Publication date:
10/2017
The October edition of our month-by-month advocacy guide focuses on how to engage in elections. With off-year elections coming up in November, it is an appropriate time to focus on this issue, and perhaps stimulate some thinking on how your organization might get engaged in the elections in 2018 and beyond.shington to face debates over tax reform, and everyone re-focused on work after the summer holidays, this is an opportune moment to get our issues on policymakers’ radar.
Resource
America Gives More Act RA Communications with Senators
Examples of regional associations communications with U.S. Senators around the America Give More Act.
Resource
America Gives More Act RA Communications with Members
Examples of regional association communications with their members and policy groups around the America Gives More Act.
Resource
Sample RA Letters to Congress Regarding Donor Advised Funds and the IRA Charitable Rollover
Sample communications from regional philanthropy networks and their grantmaker members to Members of Congress encouraging an end to the prohibition for Donor Advised Funds in the IRA Charitable Rollover.
Resource
Whistleblower Policy Template
A sample whistleblower policy that can be adapted for use by regional associations.
Resource
The Value of Relationships Between State Regulators and Philanthropy
Publication date:
12/2009
This report presents a review of the models, value and benefits of developing relationships between state charity regulators and philanthropy; lessons from the field; an overview of federal and state regulation of foundations and charities, including a review of attorney general oversight in 16 key states; and case studies from four states.