Legal Considerations Affecting Public and Private Grantmaking to Religious Organizations

Abstract

Taken from the preface by President & CEO James A. Joseph: "Early observers of our nation recognized that religious charity represented the most prominent form of voluntary behavior in American society. Research studies indicate that a close correlation between religion and voluntarism continues to be of fundamental importance in charitable activity today. Nonetheless, foundations have often been reluctant to take advantage of this natural alliance to further the goals of philanthropy. The Council on Foundations, through its Religious Philanthropy program, strives to encourage collaboration between organized philanthropy and organized religion. With the support of The Ford Foundation, the Council has produced two publications to foster partnerships in community service and revitalization efforts. The first, Grantmaking to Churches and Religious Organizations, answers commonly-asked questions about collaboration between funders and churches. This memorandum, designed as a companion piece to the booklet, addresses in technical terms the legal considerations affecting grantmaking to religious organizations. The Council is pleased to have the opportunity to make this information available."