Accountability Resources: Governance

Company Foundations and the Self-Dealing Rules
Council on Foundations, 2002
In a five-part analysis, this publication explains the applicable federal tax laws to help company foundations avoid potential self-dealing infractions.
Frequently Asked Legal Questions: Private Foundation Self-Dealing
Minnesota Council on Foundations, 2007
Answers to the most common legal questions about the self-dealing rules for private foundations.
Self-Dealing: A Concise Guide for Foundation Board and Staff
Forum of Regional Associations of Grantmakers, 2007
This guide covers the basics of foundation self-dealing, including key definitions, common problem areas, exceptions and penalties, and recommended steps for handling self-dealing issues.
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.
Taxes on Self-Dealing
Internal Revenue Service
A summary of the federal government's excise taxes for acts of foundation self-dealing.
Tread Carefully When Sharing Board Members With Grantseekers
Council on Foundations, 1997
A summary of self-dealing issues that may arise when foundation board members also serve on the boards or staffs of grantseeking charities.
What Every Grantmaker Should Know: Private Foundation Self-Dealing
Minnesota Council on Foundations, 2007
An overview of the key information that all foundations should know about the self-dealing rules.

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