Tax & Legal Basics


  • What are the laws our private foundation must follow?

  • How did the 2006 Pension Protection Act impact private foundation grantmaking?

  • Can private foundations fund U.S. organizations that are not public charities?

  • Can private foundations make grants to other private foundations, and if so what are the rules?

  • Can we fund an organization as long as it is a 501(c)(3)?

  • What are the various ways I can check the IRS status of a grantseeker?



Primers are key information individual, family, and small-staffed foundation donors, distilled into 10 to 20 pages and available for download from our store.

How to Start a Private Foundation

Legal Essentials for Small Foundations

How to Avoid Self-Dealing

Additional Resources


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