When Giving Money Isn’t Enough: Direct Charitable Activities of Private Foundations

2015 Tax Seminar (Salk Institute), La Jolla, California

92969426 - CopyYour foundation wants to go beyond its grant-making programs and increase its involvement, perhaps through leveraging your expertise, supplementing your grant-making dollars, and/or investing strategically and programmatically.  But how do you expand while still being subject to the prohibited transaction rules set out in the Internal Revenue Code?  This paper and presentation examine key issues of direct charitable activities, program-related investments, advantages and disadvantages of private operating foundations, and use of separate and subsidiary entities for related activities.

Alternative Operating Structures, Governance Best Practices and Fraud Risk Management

32nd Annual Nonprofit Organizations Institute, Austin, Texas

Many tax-exempt organizations utilize separate or subsidiary organizations to operate one or more charitable programs; however, undertaking this type of venture should not be done without careful planning.  Are you considering an alternative operating structure or do you want to learn more about what this charitable vehicle could do to further your charitable goals?  Use this paper and presentation as tools to guide you through the considerations and options when planning for an alternative operating structure.