In general, there are three rules you need to use when making grants from your affiliated fund.

1. Grants from your affiliated fund must go to support a purpose that is charitable in nature.  
   
   What qualifies as charitable under the US Tax Code is a reasonably broad range of activities; including: education, science, religion, social welfare, lessening the burdens of government and general community betterment.  There are two key tests for determining if an activity is not charitable.
    - Does it create personal inurement? (personal gain)?
    - Does it involve political advocacy?
   If the answer is 'yes' to either of these questions, then you can not issue a grant.
   
   

2. Grants from your affiliated fund must go to support activities specified by the donor and allowed by the Foundation.
   
   The Nebraska Community Foundation is a secular institution, and therefore gifts to support religious causes are encouraged to use other available charitable institutions.
   
   

3. Grants from your affiliated fund must be awarded to other 501(c)(3) corporations, state or local government, or for qualified expenses incurred.
   

*Model Policy
For the Administration of Grants from Your Affiliated Fund of the Nebraska Community Foundation.


*Screening Committee Guidelines
General guidelines to for the Screening Committee of Your Affiliated Fund to determine which applicants are eligible to receive grants from your affiliated fund.  


*Sample Screening Form
Sample form for use by screening committee during screening process.  Customize for your own use.


*Sample Grant Application
Sample application form for use by applicant to request grant/funding from your Affiliated Fund.  Customize for your own use.

If you ever question whether or not a grant you are interested in making qualifies as charitable or not, please contact, in advance, Jeff Yost at 402/323-7332 or Doug Friedli at 402/323-7343.  

*You will need Adobe Acrobat, version 3.0 or later to read these documents.  Download Acrobat for free.