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Topical Resource Lists for Grantmakers

Awarding Grants to Individuals: A Topical Resource List

The following resources are designed to provide grantmakers with practical and legal information on how to make grants to individual grantseekers.

Beggs, Sara. Awarding Grants to Individuals. Washington, DC: Association of Small Foundations, 2005. (Primer Series).
The guide explains how develop a program to make grants to individuals. The six steps include reviewing governing documents, understanding IRS regulations, designing the program, obtaining advance IRS approval, making and monitoring the grant, and complying with tax filing requirements.

Council on Foundations. Foundations Respond to the Needs of Families Even as Their Assets Have Declined. Washington, DC: Council on Foundations, 2009.
The report examines changes in foundation assets, operations, and grantmaking to support individuals and families affected by the recession. The findings are based on survey responses from 430 foundations.

Filmore, Scott T. "Get Grant Making Right: Private Foundations Must Follow Correct Procedures for Grants Made to Individuals--or Face Serious Consequences." Trusts & Estates (December 2005): p. 28-33.

Hopkins, Bruce R. and Jody Blazek. Private Foundations: Tax Law and Compliance. 3rd ed. Hoboken, NJ: John Wiley & Sons, 2008. (supplemented annually)
Intended as a desk reference for lawyers, accountants, and tax practitioners, covers federal tax laws related to the establishment of private foundations, disqualified persons, self-dealing, mandatory distributions, excess business holdings, investments, taxable expenditures, tax on investment income, unrelated business tax, tax compliance and administrative issues, termination, charitable giving rules, and the distinction between private foundations and public charities, and donor-advised funds.

Nober, Jane C. Grants to Individuals by Community Foundations. Rev. ed. Washington, DC: Council on Foundations, 2004.
Covers the legal and tax implications of giving directly to individuals by community foundations. The types of support included are scholarships, travel grants, disaster relief, achievement awards, and educational loans. The special rules that relate to limitations of the grantee pool and employee-related scholarships are reviewed. Appendices include IRS forms and regulations as well as numerous sample guidelines and forms in use by various community foundations.

VanDeCarr, Paul. Grants to Individuals: Investing in People and Their Communities. New York, NY: GrantCraft, 2008.
The brief guide explains how grants to individuals can help grantmakers achieve objectives. The author provides advice for designing, managing, and evaluating a grants-to-individuals program. Includes five case studies and a section on legal issues. Available online.
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