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Administrative Expenses in Private
Foundations
Council on Foundations, 2004
This
chapter excerpt from the Foundation Management Series, 11th
Edition, Vol. 1-11, presents various administrative expense
ratios for private foundations of different sizes and types,
based on a survey of foundations.
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Board Briefing on Payout
Council on
Foundations, 2000
This briefing offers guidance on payout
strategies for reserving foundation endowment value over time vs.
spending more on current needs.
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A Closer Look at Foundation
Administrative Expenses
Donors Forum of Chicago & Forum of
Regional Associations of Grantmakers, 2007
This article offers some basic guidance to
help foundations take a closer look at understanding, explaining
and managing their administrative expenses amid growing public
scrutiny. (Note: DJB Consulting
created the original article.)
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Developing a Grantmaker Travel Policy
Arizona
Grantmakers Forum & Forum of Regional Associations of
Grantmakers, 2007
This article covers some basic issues for a
grantmaker to consider and key questions to address when
developing a travel policy. (Note: DJB Consulting created the
original article.)
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Developing a Travel Policy
Council on Foundations
Guidance on developing a policy for
administrative expenses a foundation will cover for employees and
directors who travel on behalf of the foundation.
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Foundation Management Series, 12th
Edition, Volumes I-II
Council on Foundations, 2006
This publication provides a wide range of
data on foundation governance practices and administrative
expenses, based on a national survey of grantmakers. Available for
purchase.
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Frequently Asked Legal Questions: 5%
Payout Rule
Minnesota
Council on Foundations, 2007
Answers to the most common legal questions
about a private foundation’s 5% payout requirement.
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Interpreting Form 990-PF: Looking
Beyond Foundation Administrative Expenses
Donors Forum of
Chicago
This report provides some benchmarking data
on foundation administrative expenses, and demonstrates the severe
limitations and pitfalls in analyzing and comparing these data.
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IRS Publication 463: Travel,
Entertainment, Gift and Car Expenses
Internal Revenue Service
This publication can serve as a guide for
avoiding travel expenses that the IRS considers lavish,
extravagant or excessive.
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IRS Publication 1542: Per Diem Rates
Internal Revenue Service, 2007
The federal per diem rates can sometimes be a
useful guide for determining a reasonable per diem cap for travel
expenses, although there are many circumstances where it will not
be reasonable or even possible to reimburse at these rates.
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Should Your Foundation Cover Travel
Expenses of Family Members?
Council on Foundations
Guidance on the legal and ethical
considerations regarding a foundation paying travel and related
expenses for children and other family members who are not
currently board members or staff.
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Sustainable Payout for Foundations
Council of
Michigan Foundations, 2000
This study evaluated
the sustainable level of payout for private foundations in light
of the actual experience of a sample of
Michigan
private foundations with diversified portfolios.
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What Drives Foundation Expenses and
Compensation? Results of a Three-Year Study
Urban Institute, The Foundation Center,
GuideStar, 2008
This report identifies
the major factors that influence foundation expenses and
compensation and reveals that major differences in foundations’
operating styles have a great impact on their expense levels.
