Blog

Written by family philanthropy practitioners and experts in the field, the NCFP blog offers perspectives on effective family philanthropy, sector news, and more. 

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Emeritus board members: Curse or blessing?

Blog Post
Alice Buhl

Mom and Dad are aging but we want to keep them involved. Aunt Sally has been running the foundation forever but the other board members feel…

Real estate: The grant that keeps on giving

Blog Post
Elaine Gast Fawcett

“At a time like this, we need to stop investing in treasuries and bonds and start investing directly in our communities.” —Tom Parker…

What is the five percent payout rule?

Blog Post

The “payout rule” refers to the fact that, by law, private non-operating foundations must distribute five percent of the value of their net investment assets annually in the form of grants or eligible administrative expenses, with certain exceptions. The rule was created to prevent foundations from receiving assets but never actually making charitable distributions with them.