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Results for:   Topic: “Tax and Legal”  

Navigating the 2025 Executive Orders: Considerations for Foundation Giving and Governance

Philanthropy has always operated in a contested political space. From the early 20th century to today, regulation of charitable activity has often reflected political reactions to social change rather than neutral tax policy. Foundations, especially those with few or no staff, often find themselves navigating that tension: balancing a mission to strengthen communities with evolving interpretations of what counts as “charitable.” ... Read More

6 Ways Self-Dealing Can Creep Into a Foundation’s Work

The self-dealing rules for private foundations can—and do—trip up even the most seasoned and well-intentioned funders. Do you make it a point to review the self-dealing rules each year and seek out expert advice? The general rule is this: Certain insiders known as “disqualified persons” are prohibited from engaging in a specific list of transactions... Read More

What Recent Executive Orders Mean for Foundation Giving and Governance

On September 25, 2025, the Trump administration issued an executive order addressing domestic terrorism and organized political violence. On December 4, 2025, the Attorney General issued a memorandum that “reshapes how domestic terrorism will be defined, investigated, charged, and resourced across the federal government.” Taken together, these developments prompted many funders to consider their possible... Read More

A Unique American Story: Public Policy and Private Philanthropy

Some years ago, when Jacques Chirac was still president of France, the U.S. State Department asked me to meet with Chirac’s advisor on domestic affairs. She had completed a national tour of institutions of American voluntarism. I was the last stop on her tour, her opportunity to debrief. Her leading question to me was, “How... Read More

Private Foundation Self-Dealing: 5 Violations You Don’t See Coming

Most foundations don’t set out to break the rules. In fact, many self-dealing violations occur in situations that seem entirely reasonable: saving money, supporting a grantee, or simply making things easier to manage. But when it comes to private foundations, the rules around self-dealing are intentionally strict, and often counterintuitive. As Exponent Philanthropy’s How to... Read More

Creative Grantmaking Done Legally

Your foundation can be extremely imaginative while still keeping its grantmaking straightforward. Or it can take full advantage of the tax code’s flexibility to make grants that are more complicated—and still perfectly legal. Our goal is neither to encourage you to stay simple or to get complicated with your giving, but to help you be aware... Read More