Resources tagged as: "Foundation Investments" Clear

Foundation Planning Guide


Categories: Supporting Your Foundation Advisors

Search Topics: Foundation Investments Foundation Tax Strategies Tax Planning for Individuals

This guide will help wealth and legal advisors identify those scenarios where a private foundation may be the right solution for their clients’ planning needs. It looks at investment planning, tax and estate planning, and charitable planning. These scenarios are covered at a high level and are not intended as investment, tax, or legal advice.

Discretionary Grantmaking: The Pros and Cons


Categories: Supporting Your Foundation

Search Topics: Basic Grantmaking Family Engagement Foundation Governance Foundation Investments Private Foundations Basics

Foundations typically approach most grants as a team sport, debating their merits and deciding, collectively, whether they’re likely to achieve the foundation’s goals. However, in addition to granting as a group, some foundations give their board and/or family members a portion of funds to donate as individuals. Th is practice, called discretionary grantmaking, is legally permitted as long as the grants are consistent with the foundation’s charitable purpose, and there aren’t restrictions in the charter documents to prohibit it.