Private Foundation Grantmaking Strategies and Best Practices (Completed)

Date: Tuesday, February 7, 2023
Instructor: Clark Nuber, Sarah Huang
Begin Time:  11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

In recent years, private foundations are exploring grantmaking strategies beyond the traditional general support grants to reach those with the greatest need. These strategies include direct grantmaking to individuals, use of donor advised funds, program related investments, and equivalency determinations for foreign grantmaking. These techniques have been around for many years but gained traction in light of the COVID-19 pandemic. Join us to discuss the ins and outs of these opportunities and determine whether any may be utilized by your foundation.

Who Should Attend
CPAs, CFOs, auditors, bookkeepers, staff accountants, foundation board members, program officers, family office managers and advisors, and others working with grantmaking foundations.

Topics Covered

  • Parameters for making grants to individuals
  • Effective uses of a donor advised fund by a private foundation
  • Expenditure responsibility requirements for certain grantmaking activities
  • Opportunities for program related investments
  • Equivalency determination process when making grants to foreign charitable organizations
  • Overview of best practices for grantmaking activities

Learning Objectives

  • Gain an overview of creative grantmaking strategies a private foundation may utilize to accomplish its charitable purposes
  • Identify what types of grantmaking activities may need advance approval from the IRS or additional paperwork in the grant file
  • Understand best practices in grantmaking activities to achieve compliance with federal tax laws


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of private foundations

Advance Preparation

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