Online Resources

Community Foundation Activity Map - WINGS
The Community Foundation Activity Map is an interactive world map developed by WINGS to provide a country by country update on community foundation development.

Funds Development for Community Foundations booklet - Department of Planning and Community Development (DPCD), Victorian Government
This booklet contains ten case studies on different approaches used by community foundations to building a corpus. It has been developed by the DPCD to share ideas and lessons for community foundations and other not-for-profit community organisations on how to raise funds.

Educational scholarships paper - prepared by Freehills
On 1 July 2006 , a public fund for the provision of educational scholarships, prizes and bursaries was included as a category of deductible gift recipient in the Income Tax Assessment Act. This paper, prepared by Freehills, sets out  what is required to qualify as an educational scholarship fund, what is considered for a scholarship, prize or bursary to qualify as being for an educational purpose and public fund requirements.

Growing With Foundation Ambassadors - Community Foundation Tip of the Week, August 11, 2006
From the Endowment Development Institute

All too often there is the comment that the “good board members are cycling off the board and what will I do?” This situation seems to happen just when you most need their leadership, their asset development skills and connections, and their knowledge of the foundation.

But it is inevitable, so let’s examine the best way to make use of those wonderful folks.

The reason they are good is that you have invested years in training them. They now understand the foundation and how it serves the community and donors. They are comfortable talking with folks about it. And they are experienced with the full range of services the foundation offers. So make that investment in training, knowledge, and skill continue to work for you.

Make your “retiring” board members Ambassadors for the foundation. Here are some of the ways they can be helpful:

• Make regular visits to your current donors – to build good PR, to be sure they are happy with foundation services, and perhaps to encourage them to think about other ways in which the foundation could be helpful to them.
• Have these board members visit your successful grantees and deliver the check to their board meeting – and make a five-minute presentation on something new about the foundation.
• Convene them twice a year as an advisory council to help you think about new strategies, marketing, or program issues.
• Have those who are interested help you write stories about the foundation.
• Create a relationship with new board members so they can help them learn about foundation operations – questions may be easier to ask an experienced board members than a staff person.

Whatever you do, don’t let them fade away! You’ve invested too much, and most of them really don’t want to leave .. now that they finally get it!

EDI is a consulting firm that has helped to start, grow and manage over 150 community foundations across the United States. For more information about Endowment Development Institute, visit www.endowment com or call EDI directly at 760-631-7200. For last week’s issue of the tip-of-the week and to share your thoughts and comments, please visit the interactive EDI blog at http://ed iconsultants.blogspot.com/.
If you have an idea you would like to share with other community foundations, please email EDI at info@endowment.com.

Giving Australia: Research on Philanthropy in Australia
Summary of findings October 2005
The Prime Minister’s Community Business Partnership commissioned a study into giving in Australia. The report was a collaboration between a number of research organisations and the study has produced information and evidence about giving that will be of interest to donors, fundraisers and the general community. You can read the Summary of the Findings here.

Fundraising Activities - GST and Tax Deductibility - Prepared by Freehills (MS Word).
This paper analyses the GST consequences and the tax deductibility of various fundraising activities (fundraising dinners, auctions, sale of pens, badges, etc and raffles) carried out by a Charity which is registered for GST and registered to fundraise.
The references to tax deductibility for gifts only apply to the Charity if it is endorsed by the ATO as a deductible gift recipient (DGR).

Community Foundations and other ancillary funds - Administration expenses - Prepared by Freehills (MS Word).
Is sport charitable? - Prepared by Freehills (MS Word).
This paper outlines the issues for grant makers wishing to support sporting activities or scholarships to assist individuals in sporting endeavours.

Grants to Charities - GST - Prepared by Freehills (MS Word).
This paper looks at when GST will be payable in connection with a grant made by a foundation, including public or ancillary funds and prescribed private funds (grant makers).

Donor Requests to Community Foundations - Prepared by Freehills (MS Word).
The Australian Taxation Office has completed its review of the issues around donor requests and ’sub funds’. It issued Tax Determination (TD2004/23 ) on 30 June 2004 setting out its views on the law. This paper explains to those operating community foundations established as ancillary funds, the issues and what is permissible. There is attached a template Donation Form and Terms for Donor Requests.

Role of Directors and Governance Issues for Charities - prepared by Freehills (MS Word)
This paper refers to company directors but can apply to the members of committees of management for incorporated associations, with the exceptions that the references to the Corporations Act and reporting obligations to ASIC will not apply. We suggest members of a committee of management comply with the duties and governance requirements as set out in this paper.

Governance Issues for Boards of Community Foundations - prepared by Catherine
Brown (MS Word)
This section covers the following topics:
1. The role of the Board
2. Directors duties - at common law and under the Corporations Act
3. Directors regulatory and financial reporting requirements
4. The role of the company secretary
5. Understanding the legal and regulatory environment
6. The community foundation as a trustee - some initial observations.

A GUIDE FOR YOUR COMMUNITY FOUNDATION
Philanthropy Australia, The Foundation for Rural and Regional Renewal and Community Foundations of Australasia have prepared a draft brochure for Australian community foundations. The brochure is designed for use as a basic guide to the community foundation concept and can be personalised with your own community foundation’s name, logo and contact details.
The brochure has been prepared by Andrew Lawson, Community Foundations Development Officer, in consultation with Catherine Brown of Catherine Brown and Associates and Senior Counsel Alice Macdougall at Freehills.

The brochure is provided online in a Microsoft Word document, in order to allow regular updating of the content.
You can download the draft brochure document here.

While we hope that you find the brochure useful, we do urge you not to alter the wording related to tax and legal issues. This has been checked to ensure that it is accurate and complies with Australian Taxation Office guidelines.

Community Foundations: ‘From the community, by the community, for the community’ 20 October 2004
In October 2004, as part of its Government and Society Seminar Series, the Department for Victorian Communities (DVC)conducted a seminar that sought to explore the contribution of community foundations to community strengthening. Two Philanthropy Australia members and a former member delivered presentations at this seminar.
Dr Charles Lane, Director, Community Strengthening and Volunteering, DVC spoke on ‘Community foundations: a sound foundation for strengthening communities’
Liz Chapman, Chair, Tomorrow: Today Foundation spoke on ‘Sustaining development: the practice of community philanthropy’
Ben Bodna AM, Chair, Foundation Boroondara spoke on ‘Bureaucracy, democracy and community foundations’

Australian Community Foundations News Update - August 2004.
Making community philanthropy work: overcoming legal and regulatory barriers facing community foundations in Australia, a submisison to the Commonwealth Government. Click here to download the submission in PDF format [currently protected, check back later].