• All grantmakers must make grants to multiple external grantees, rather than a single organization (e.g., university, school or hospital foundation).
• Grants should not be made primarily to pre-selected grantee organizations (e.g., federated funds)
• Grantmakers located outside Indiana are eligible for membership if they make grants to recipients in Indiana.
• There is no membership requirement for a minimum amount of assets or grants made.

Community Foundations

• Must be established to serve a specific geographic area in the state of Indiana.
• The foundation must meet the public support test and have the continuing intention to build and to maintain a strong endowment as a major source of its funding capacity.
• The foundation must also have evidence of variance power.
• The governing body should be comprised of individuals broadly representative of the geographic area served by the foundation.
• With its membership application community foundations should include a list of supporting organizations or affiliate funds to be included under the umbrella of membership, if appropriate.
• A supporting organization, affiliate fund or donor advised fund of a community foundation may belong as separate member upon request by it and the foundation and have its grantmaking excluded from the membership support of the foundation.

Other Public and Operating Foundations

• At least 50% of the expenditures are for grants, rather than for support of programs operated by the foundation.
• Grants to external grantees may not include amounts paid to subsidiary chapters of the grantmaker.
• Funding sources must be predominately private, rather than public (governmental).

Family Foundations

• Must be classified as a private foundation by the Internal Revenue Service.
• At least one donor or family member of the donor(s) must still be involved with the foundation.

• Must be classified as a private foundation by the Internal Revenue Service.
• No donor or family member of the donor(s) should still be involved in the foundation (although non-family members may have been appointed by the donor or the donor(s) family)

Corporate Foundations

• The foundation is separately incorporated and has received an IRS determination letter indicating its status as a private foundation.
• If there is an asset base, that base is donated by a single corporation.

• Grants and contributions are made as a charitable deduction, rather than a business expense.
• A list of subsidiaries, divisions and affiliates to be included under the umbrella of membership should be attached with the application.
• The general giving guidelines of the parent corporation or parent corporate foundation must bind grantmaking activities.
• If a subsidiary, division or affiliate has an independent grantmaking program and is not bound by guidelines of the parent corporation or parent corporate foundation, it may not be included in the parent corporation's membership and must join separately.

• Banks are eligible for membership as corporate grantmakers based on the grantmaking through their contributions or corporate giving program.
• Bank trust departments are eligible for membership based on the aggregate amount of grants from the charitable trusts or foundations they manage. Grants made by a foundation or trust that holds membership in the Alliance in its own name and is managed by the bank may be excluded from the total grants made through the bank's trust department for dues calculation purposes.

• Foundations and corporations that are not eligible for membership in the Indiana Grantmakers Alliance because they do not make any grants in Indiana but are a member of another regional association of grantmakers may attend activities sponsored by the Alliance at the membership rate if there is a reciprocal agreement with that regional association.
• However, if the foundations or corporations have membership in another regional association of grantmakers but they are eligible for membership in the Indiana Grantmakers Alliance because they make grants in Indiana, they must attend as members of the Alliance or attend at the non-member rate. Dues are based only on the grants made in Indiana.
• If foundations or corporations wish to obtain other services from the Alliance such as being included in mailing lists, they must pay the current "minimum" membership support for such service.

INDIVIDUALS
Individuals are not eligible for membership in the Alliance. Individuals may attend activities that are open only to grantmakers if they are directly affiliated with a grantmaker (such as staff, board members, committee members, professional advisors or consultants) and their attendance is supported by the grantmaker.

©2003 Indiana Grantmakers Alliance, Inc.
32 East Washington Street, Suite 1100
Indianapolis, Indiana, 46204
Phone: (317) 630-5200 | Fax: (317) 630-5210
Email: info@indianagrantmakers.org