Legal and Compliance Issues for Private Foundation Grantmakers

Are you confident in your knowledge of the laws and regulations governing grantmaking in your private foundation? Improve your understanding of those laws as we discuss strategies for complying with relevant private foundation excise tax rules and explore common self-dealing issues. Learn various approaches for structuring grants that will count toward your foundation’s annual minimum payout requirement, including exercising expenditure responsibility and using equivalency determinations to make grants to foreign organizations. We’ll also look at specific resources for investigating and verifying an applicant’s tax-exempt status, and review issues related to making grants to individuals and non-charitable organizations.

Viewers will:

  • Gain a better understanding of private foundation law
  • Learn how to navigate common self-dealing issues
  • Understand IRS requirements for expenditure responsibility grants

Original air date: July 31, 2018

Carly Leinheiser


Robinson & Cole

Carly is a member of the Exempt Organizations Group at Robinson & Cole, where she counsels both public charities and private foundations on a broad range of corporate and tax matters. She frequently represents nonprofit clients in connection with applications for tax-exempt status pending before the Internal Revenue Service and advises clients on a variety of federal tax issues, including limitations on lobbying and political campaign activity, unrelated business income tax, private foundation excise tax rules, grantmaking, and program and mission-related investments. Carly is a member of the Nonprofit Organizations Committee of the New York City Bar Association, and serves as board chair of Figment Project, a nonprofit arts organization that produces free participatory art events in public spaces.

Grants Management Professional Competency Model

Cross-Cutting Competencies

  • Ethics, Integrity, and Accountability: Act with integrity and accountability.

Lifecycle of a Grant Competencies

  • Planning and Pre-Grant: Apply the grantmaker values, mission, and goals to ensure alignment of application process and guidelines.

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