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
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
Navigating IRS rules can feel overwhelming, but understanding the excise taxes that apply to private foundations is essential for staying compliant and protecting your charitable resources. These taxes exist to prevent misuse of assets, ensure funds serve the public good, and discourage activities that could compromise your mission. Whether you’re new to foundation management or... Read More
In today’s rapidly changing world, where urgent needs, economic uncertainty, and a historic transfer of wealth are reshaping philanthropy, foundations are reexamining a core question: Should they exist in perpetuity or spend down their assets within a set timeframe? This debate isn’t new, but it feels especially relevant as funders weigh their desire for a... Read More
No topic in private foundation rules generates more questions than self-dealing. These rules are designed to ensure that foundation assets are used for charitable purposes, not private benefit, by prohibiting certain transactions between the foundation and its insiders (called disqualified persons). The rules are strict: Even minor transactions, or ones that seem to benefit the... Read More
Federal funding is a critical lifeline for many nonprofits, including those supported by Exponent Philanthropy members. When disruptions arise—whether from policy shifts, executive orders, or legal challenges—nonprofits may encounter delayed payments, uncertainty about future grants, and cash flow challenges that threaten their programs and operations. For leanly staffed foundations, staying informed isn’t just about awareness—it’s... Read More