A community foundation meets the public support test set forth in Internal Revenue Code Section 170(b)(1)(A)(vi) as modified by Treasury Regulation Section 170A-9(e)(10). Mission, Structure and Governance - Standard II. Part C.
Assessment Questions Relevant to Most Effective Practices:
What are the specific outcomes you intend to achieve by following this practice?
If fully realized, would these outcomes meet or exceed the Standard?
Are you able to actually measure the level of achievement of these outcomes?
Based upon your measurement, to what degree does the practice actually produce the intended outcomes and, therefore meet or exceed the Standard? Why?
The realization of which outcomes is less than satisfactory?
Which outcomes are threatened by changing circumstances such as growth, service area economy, and community needs?
What are the costs associated with following the practice and are they justified by the value of the outcome?
What secondary outcomes, not directly related to the Standard,
are produced that contribute to advancing the goals of the foundation?
