Foundation Governance Archives

Calculating the Minimum Distribution Requirement

Learn how to calculate the foundation’s minimum distribution requirement.

Get answers to common questions about private foundations.

Compare the tax advantages, philanthropic options, and operational differences of the two charitable vehicles.

Learn how Foundation Source clients bring their philanthropic visions to life.

This article provides a general primer on state filing requirements and describes important criteria in selecting a state of incorporation.

Foundation Source IRS regulations are often complicated and sometimes gray. Learn 10 basic rules on foundation compliance.

Plan for a transition of foundation leadership.

Learn how to navigate the transition from founder-led private foundation to one that includes other family members and the next generation.

Learn why you should create a mission statement—but not necessarily right away.

Consider giving foundation members a portion of funds to donate as individuals.