July 2022 - Exponent Philanthropy

July 2022 Resources

Is This Self-Dealing? Three Quick Questions To Ask

Self-dealing rules are sometimes confusing. In any event, a small foundation has to determine whether a potential transaction constitutes self-dealing. For this reason, we’ve come up with three straightforward questions that lean funders can apply to any situation. 1. Does the transaction involve a disqualified person? The Internal Revenue Service defines a disqualified person as one of... Read More

What the Law Requires When Making Grants

The law requires very little when making grants to most domestic public charities. Other than knowing a grantee’s tax status—your foundation has a great deal of flexibility. However, I regularly encounter funders, foundation staff and professional advisors who do not know this. What the Law Requires When Making Grants A few years ago, Project Streamline... Read More