Resources

Introduction to Impact Foundation

Maclellan whitepaper - a primer on impact investing and story about Maclellan Foundation's experiences with it

Co-investing issues - description of excess business holdings and excess benefit transaction rules that come into play when a donor advised fund is investing in the same deal as a donor 

Terms of Service - the terms of how we govern Impact Accounts

Funding Instructions - wire instructions, where to mail checks

Investment Policy Statement - the principles we use to guide our investing and grant-making

Unrelated Business Income Tax Primer - why and when would a charity have to pay income tax? 

Spiritual Integration and Investing - Jeff Johns and Aimee Minnich's white paper from Christian Economic Forum introducing the concept of Kingdom impact investing.