A White Paper to Help  Determine if Your Fundraising Activities are Lega

The IRS calls fundraising activities in which individuals receive credit for funds raised cooperative fundraising. When records are kept showing how much each parent/student contributed to the fundraising effort, these records are called individual fundraising accounts (IFAs).  The IRS has said that that cooperative fundraising and IFAs may disqualify a school booster club from tax‐exemption as a public charity under section 501(c)(3) of the Internal Revenue Code.  This white paper will explore what the IRS has written about cooperative fundraising and IFA’s and provide a methodology for analyzing when cooperative fundraising is likely to disqualify a group as a public charity.

Spotlight

Green Shoots Foundation

Green Shoots Foundation is a UK-based charity whose mission is to fight poverty and promote economic development by setting up microfinance operations. To achieve this mission, Green Shoots Foundation establishes greenfield microfinance institutions in underserved markets and analyses impact through their Green Shoots Impact Lab.

OTHER WHITEPAPERS
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Ultimate Guide to Nonprofit Content Marketing

whitePaper | November 19, 2019

Another widely cited definition of content marketing (published both by HubSpot and the Content Marketing Institute) is: “a strategic marketing and business process focused on creating and distributing valuable, relevant, and consistent content to attract and retain a clearly defined audience, and ultimately, to drive profitable customer action.” But that’s clearly a business-oriented definition.

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3 Keys to Fundraising for Nonprofits in 2022

whitePaper | June 7, 2022

The fundraising landscape has dramatically changed due to the pandemic and a shift to more activities being remote. Nonprofits throughout the world face the daunting challenge of continuing operations that rely largely on fundraising and charitable giving from a network of donors facing their own financial hardships.

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Grow Together 2023 Report: Building value for nonprofits in a digital economy

whitePaper | May 1, 2023

The second part of the annual Grow Together Report surveyed 120 decision makers in nonprofits in April 2023 to understand the current state of nonprofit organizations in Canada. The survey reveals that financial pressures for nonprofits have eased somewhat in the last 12 months, although organizations continue to struggle with rising costs and with securing skilled talent to help drive strategic initiatives, including digital transformation.

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VALUES-ALIGNED PHILANTHROPY: Foundations Resisting Hate and Extremism

whitePaper | August 8, 2021

Recent years have seen a rise in anti-democratic extremism, hate speech and violence in the U.S. As concern about these problems has grown, the search for solutions has led to questions about how hate groups are funded. Many in the philanthropic sector have echoed these concerns, and have taken steps to prevent the funding of hate and extremism, while others are interested in doing so. Values-Aligned Philanthropy is a Council on Foundations project that digs into the issue of funding hate and extremism, documenting the problem and the response of the sector to date. This first phase report was created to support foundations concerned about this issue.

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6 Technology Trends That Can Maximize Donor Impact

whitePaper | January 31, 2023

If there was ever any doubt that technology would make its way into the charitable realm, the pandemic’s reliance on virtual tools made clear how all-encompassing such trends would become.

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Lack of Administrative Support Is an Obstacle to Nonprofit Growth

whitePaper | December 3, 2019

Nonprofit organizations are consistently understaffed. One area of significant impact is the lack of administrative support, often leaving nonprofits to buckle under the weight of the workload. Virtual administrative assistants present a cost-effective solution to help nonprofit organizations meet their growth goals.

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Spotlight

Green Shoots Foundation

Green Shoots Foundation is a UK-based charity whose mission is to fight poverty and promote economic development by setting up microfinance operations. To achieve this mission, Green Shoots Foundation establishes greenfield microfinance institutions in underserved markets and analyses impact through their Green Shoots Impact Lab.

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