Foundations

Foundations are known for benefitting society, serving important causes with clear goals and game plans in mind. Yet with today’s hurdles—from shifting regulations to the digital age’s heightened demand for efficiency, transparency, and collaboration—achieving goals can be challenging. In light of these issues and the complex nature of their work, foundations require specialized financial and operational expertise.

With foundations representing the largest segment of our Not-for-Profit Practice, we have the technical knowledge to serve a broad spectrum of foundation types across the United States, including family, community, corporate, hospital, university, independent grantmaking, and operating foundations.

Services

Our dedication to providing foundations with the holistic support they need to reach their goals has led us to provide a wide range of services, including:

  • Audits and reviews, including federal compliance audits
  • Board development and education
  • Compliance with IRS and Office of Foreign Assets Control rules
  • Donor-advised fund planning and reporting
  • Employee benefit plan services
  • Endowments
  • Excise tax rate planning
  • Expenditure responsibility
  • Financial, capital, and resource management
  • Foreign grantmaking
  • Internal audit
  • Investment strategy and management
  • IT security assessments, systems acquisition, and project management
  • Lobbying and advocacy expenditure classification and reporting
  • Minimum distribution requirement planning
  • Operations planning relating to self-dealing rules
  • Planned giving and charitable contributions assistance
  • Preparation of Forms 990 and 990-PF
  • Private foundation planning analysis
  • Private operating foundation status analysis
  • Program-related investment
  • Risk management
  • Taxable expenditures
  • Termination of private foundation status for organizations qualifying as public charities
  • Unrelated business taxable income

Moss Adams Foundation

The Moss Adams Foundation, created in 2004, supports a broad range of charitable activities that address emerging and changing needs in not-for-profit environments throughout the country and beyond. Corporate giving at Moss Adams focuses on projects that provide relief to the victims of natural disasters, promote higher learning through donations and endowments to colleges and universities, or serve as a vehicle for social change. Between 2004 and 2016, our foundation donated $7.4 million to promote humanitarian causes and higher education.

The Moss Adams Foundation is a member of the national association for foundations, the Council on Foundations, and is a member of the following regional Council on Foundation chapters: Grantmakers of Oregon & Southwest Washington, Northern California Grantmakers, Philanthropy Northwest, San Diego Grantmakers, and Southern California Grantmakers.

Insights


Article
Our 2017 private foundation tax planning guide gives an overview of key tax laws and opportunities.

Article
Understand the fiduciary responsibility of your not-for-profit’s investment committee and what policies can help them invest funds responsibly.

Article
Learn how to qualify for and retain your status as a private operating foundation—as well as the associated benefits.

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Learn about the difference between public charities and private foundations, including organization and donor tax implications.

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Learn how private foundations can potentially reduce their tax burden by exploring distribution and tax planning opportunities.

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Self-dealing affects all private foundations. Learn which of your private foundation’s transactions qualify as self-dealing to avoid penalties.

National Practice Leader