Yes! Our online Sample Documents Library is full of samples from your fellow members, organized into three categories: Governance, Grantmaking, and Administration. Want to contribute a sample of your own? Send it to our librarian at info@exponentphilanthropy.org. Read More
There are many ways to determine the endowment spending rate for a nonprofit. Most nonprofits are familiar with less complex approaches that include spending income, assigning a prespecified percentage of the beginning market value, simply deciding on a spending rate, and using the Internal Revenue Service minimum required payout of 5% for certain private foundations.... Read More
Yes! Trustee compensation is one of many data points reported in our annual Foundation Operations and Management Report, based on a survey of our foundation members. You’ll find key benchmarking data on governance, grantmaking, administration, and investments. Download the report or order copies » Read More
It is difficult to recoup grant funds if your foundation did not have a signed grant agreement in place for the grant, with language that lays out what would happen if the grant is misused or not used according to plan. Even when funders have a signed grant agreement, it can be difficult to recoup... Read More
Supporting Organizations Overview Supporting organizations are 501(c)(3) public charities with a subclassification of 509(a)(3). They are formed to support one or more other public charities, known as the “supported” organizations. Examples include foundations supporting universities, hospitals, libraries, schools, or specific charities. Types of Supporting Organizations Supporting organizations are divided into three types based on their... Read More
Occasionally, private foundations consider making investments in vehicles where one or more of its disqualified persons (e.g., officers, directors, substantial contributors) have also invested, or are considering an investment. See this article for considerations when making co-investments with disqualified persons >> Read More