A GUIDE TO COMMUNITYFOUNDATIONS IN ITALY
ImprintBibliographic information of the German National Library (DNB):This publication is listed in the German National Bibliography of the German NationalLibrary. Detailed bibliographic data is available on the Internet at http://dnb.d-nb.de.Publisher:Bundesverband Deutscher Stiftungen e.V. (Association of German Foundations)Mauerstrasse 93 10117 Berlin GermanyTelephone 49 (0)30 897 947-0 Fax -11www.stiftungen.org/verlagpost@stiftungen.org Bundesverband Deutscher Stiftungen e.V., Berlin 2018Authors:Carola Carazzone, Giorgio Righetti, Marta Petenzi, Gaetano Giunta, Vittoria Burton,Dimitri Buracco Ghion, Daniele Pietro Giudici, Stefania Mancini, Anna Omodei,Filippo Petrolati, Carlo Borgomeo, Pietro Ferrari Bravo, Gabriele Sepio, Felice ScalviniProject management:Anja Böllhoff, European Community Foundation InitiativeEditors:Anja Böllhoff, Julia Szanton, Carola CarrazoneTranslation and copy-editing:Thomas ThorntonDesign:Nina Reeber-Laqua, reeber design, KronbergPhoto and illustration credits:Unless otherwise noted, the rights to the photos are owned by the respective communityfoundations or Assifero.Printed by:LASERLINE DRUCKZENTRUM BERLIN KGISBN 978-3-941368-92-72
Dear community foundation members,It is an honour for Assifero to present this guide to community foundations in Italy. Thecommunity philanthropy movement is growing rapidly all over the world. In Italy, theestablishment of community foundations began in 1999 with foundations in Lecco andComo. There are now 37 registered Italian community foundations (based on the atlas ofthe Global Fund for Community Foundations). More than 30 of them are fully operationaland at least two new ones are in the process of being established. Different in terms oforigin, size, vision, methodology and operations, and deeply rooted in the fabric of agiven community, Italian community foundations represent different forms of communityphilanthropy. But they are always platforms that provide a bridge between local institutionsand third-sector organizations in order to deal, at the local level, with the complex, social,economic and cultural challenges that characterize today’s world.Though still little known by the general public or fully recognized as strategic partners forhuman and sustainable development, community foundations today are key stakeholdersin Italian institutional philanthropy.Assifero, as the national association of all ‘foundations of non-banking origin’ and philanthropic institutions, has always devoted a great deal of attention to community foundations,promoting their interaction, information and knowledge exchange, trusting, partnershipbased relationships and the development of individual and collective capacity.In collaboration with ECFI, it has promoted this publication in order to increase thevisibility and strengthen the national network of community philanthropy organizations. Incollaboration with Acri, the Association of Italian Banking Foundations and Savings Banks,Assifero also recently organized the first Italian conference on community foundations.Held on 24 November 2017 in a venue of the Italian Senate in Rome, the conferenceexamined the current major social relevance of community foundations in Italy.The English version of this publication, which was published in Italian with the financialsupport of the Compagnia di San Paolo, appears as part of a series of European countryguides supported by ECFI.This publication is an example of the participation and engagement of many key actors andstakeholders who contribute their time and commitment to expanding and strengtheningthe community philanthropy movement in Italy. This work would have been impossiblewithout multiple hands, contributions and testimonies of many different authors and ofECFI, for which we extend our sincere thanks.For organizations which, due to their local beneficiaries, local donors, local assets, localsocial capital and local staff, often function in autarchic isolation, this guide representsboth the result of an important process of sharing and promotion and the beginning of amore informed, connected and effective ecosystem at a national level.3
To borrow a metaphor used by a Canadian colleague, the day Assifero stops being a musicschool with exceptional instrumentalists scattered around Italy and becomes a high-levelorchestra able to contribute to a common vision and agenda and to the construction ofa philanthropic ecosystem that is effective in addressing the great social, cultural andeconomic challenges today’s world faces, Assifero’s mission will be achieved.Contributing to this process, even in a small way, is already a privilege for Assifero and foreach of us.With kind regards,Carola CarazzoneSecretary General, Assifero4
ContentsWHAT IS A COMMUNITY FOUNDATION?REFLECTIONS FROM THE ITALIAN CONTEXT BY CAROLA CARAZZONE,GIORGIO RIGHETTI, MARTA PETENZI, GAETANO GIUNTA, VITTORIA BURTON,DIMITRI BURACCO GHION, DANIELE PIETRO GIUDICI AND STEFANIA MANCINI .6HISTORY OF THE COMMUNITY FOUNDATION MOVEMENT IN ITALYTHE 20-YEAR-OLD JOURNEY OF COMMUNITY FOUNDATIONS IN ITALYBY ANNA OMODEI, ASSIFERO .16COMMUNITY FOUNDATIONS SUPPORTED BY THE FONDAZIONE CARIPLOBY FILIPPO PETROLATI, FONDAZIONE CARIPLO .18BIRTH AND EVOLUTION OF COMMUNITY FOUNDATIONS IN SOUTHERN ITALYBY CARLO BORGOMEO, FONDAZIONE CON IL SUD .21LEGAL & FISCAL CONTEXTBY PIETRO FERRARI BRAVO AND GABRIELE SEPIO .FACTS & FIGURESDATA ANALYSIS BY ANNA OMODEI23. 28STORIES FROM ITALIAN COMMUNITY PHILANTHROPY. 36CONCLUSIONSNEW INSTITUTIONS FOR THE COMMUNITIES OF THE FUTUREBY FELICE SCALVINI. 45FURTHER INFORMATIONPROFILE OF ASSIFERO . 47APPENDIX, LIST OF COMMUNITY FOUNDATIONS IN ITALY .49ABOUT ECFI . 535
WHAT IS A COMMUNITY FOUNDATION?WHAT IS A COMMUNITYFOUNDATION? Reflectionsfrom the Italian contextIntroductionCarola Carazzone, Assiferothere is no single paradigm, no ‘one size fitsall’. This pluralism is a richness.The modern fruit of a millenia-long traditionof giving and solidarity in communities allover the world, community foundations werecreated in the USA in the early 20th century inorder to separate the management of fundsin trusts from the uses of the income producedby the trusts. The first community foundationsin the USA drew upon permanently endowedfunds established by wealthy people as away to ‘give back’ to their community aftertheir death.Community foundations or communityphilanthropy organizations (the term weprefer in order to underline the pluralismthat characterizes this sector) are local– local people, local assets, local donors,local agencies, local capacities, local trust.The community may be as small as aneighbourhood, as broad as a region oreven national. It may refer to a geographicalterritory or be a fluid term that is applied to aspecific group of the population (e.g. women).The original American model of communityfoundations was the result of their ‘variancepower’, which allows them to make useof income generated by an endowmentaccording to the needs of the communityeven if these diverge from the purposestipulated in the donor’s will. The board of acommunity foundation may decide how tospend its money without having to ask thecourt’s permission every time, something thatis required of an ordinary private foundationwithout a living donor.Although most community philanthropyorganizations have endowments, theirsize can vary from the nine-billion-dollarendowment of the Silicon Valley CommunityFoundation to no perpetual endowment, butwith different kinds of assets. Having saidthis, community philanthropy organizationsdo have certain common and distinctivefeatures that help us to define the field in aninclusive and dynamic way.This model of a community foundationbased on fund management, endowmentgrowth, the redistribution of revenues to thecommunity in the form of grants and on raisingadditional funds for immediate uses is just oneof the many possible models of communityfoundations and community philanthropy.The number of community foundationshas increased 75% in the last 25 years andthey are different in origin, backgroundand mission. Community philanthropy is bynature a highly context-specific field. Thus,6»They are locally owned and locallymanaged and are independent, multistakeholder organizations that are notowned by any one person or entity.Established to last, they are able to takea long-term view, building social capital,trust, assets and capacities in thecommunity, with the community and forthe community.Some further reflections on the state andfuture of community foundations in Italy arepresented in the next pages.
REFLECTIONS FROM THE ITALIAN CONTEXTCommunity as capitalGiorgio Righetti, AcriItalian community foundations haveadopted diverse models, which they haveadapted to suit the local contexts of thecommunities they serve and the vision ofthe institutions that contributed to theirestablishment. This diversity of models hasmotivated a debate – at times a bit sterile –on the ‘ideal’ type of community foundationand the heterodoxy of some foundationmodels, to the point of arriving at ‘purist’declarations that, paradoxically, contradictthe concept of community foundations,which is by nature inclusive.In our view, this discussion originatesin different perceptions of prioritiesor causalities embodied in the term‘community foundation’. If emphasis isplaced on ’foundation’, that is to say, onthe juridical nature of the subject and itsdistinctive characteristics, the qualifyingelements that prevail will be those related toits economic assets. If, however, emphasis isplaced on ‘community’, then the distinctivecharacteristics will be more linked to a setof less tangible elements that are relational,values-based and involving the generationof trust. In the former case, a communityfoundation is seen as a ‘philanthropicintermediary’, an organization stimulatingthe generosity of the community in orderto collect economic resources throughfundraising activities and then distributingthem (generally through a call for proposals)across the territory.Depending on the mission and role that thecommunity foundation envisions for itself,there may be differently organized models,all of which are legitimate and work toachieve the foundation’s mission.Nonetheless, in our view, a foundationthat does not draw out the intangibleassets within the community throughlistening, participating, engagement andactivation risks becoming one of the manydevelopment agencies that merit attentionbut is unable to make a difference. This isbecause a community foundation’s truecapital is the community.Philanthropic brokersMarta Petenzi, Fondazione della Comunità diMonza e Brianza OnlusDonation and protagonism: these arekeywords that have characterized thedevelopment of community foundations inNorthern Italy from the start. Communityfoundations were born and promotedby the Cariplo Foundation, a foundationof banking origin that had the idea andforesight to introduce and adapt aninnovative model from the US to an Italiancontext.As with all processes, the focus of attentionand priorities evolve and develop over time.A key principle nevertheless remains: thecommunity foundation is an ‘intermediaryof solidarity as well as a philanthropicbroker’.A community foundation is capable ofgathering resources, creating bridgesbetween different actors with the goalof caring for the community and passing7
REFLECTIONS FROM THE ITALIAN CONTEXTon an endowment to future generations,whether in financial form or in terms ofrelationships, that help create a goodquality of life locally. The foundationpromotes alliances between donors andnon-profit organizations to maximize theimpact and results of actions undertakenwithin the community.A community foundation is an asset thatbelongs to the community, offering anyone– including individual citizens, companies,informal groups and institutions – theopportunity to to be philanthropic anddo good together. Moreover, througha community foundation, anyone cancontribute to the territory in which s/he wasborn, has lived or moved to. In this way,donors help those closest to them and areable to see the impact of their giving.The philanthropic broker role may beimplemented from different positionsand involve different approaches to acommunity’s life. Even in Italy, a relativelysmall country, it is not possible to find asingle model of community philanthropy.Still, several fundamental components andstrategies permit community foundationsto carry out a role as philanthropic broker:trust, the building of relationships andsecurity, proximity, flexibility and simplicity.Community foundations can also fulfil theirrole as a philanthropic broker becausethose who have been involved in theprocess of activation and innovation ‘frombelow’ can simultaneously be donors andsupport in other ways the development ofcommunity projects.8In this sense, one must avoid a logic thatseparates grantmaking from fundraisingand distinguishes donors from beneficiaries.Instead, a community foundation is a subjectthat can permit anyone to contribute largeror smaller resources to the well-being oftheir community.From this perspective, a diversificationof the tools offered by a communityfoundation becomes important. Tools thatthe community foundation can provide todonors include: bequests, the result of a long-terminvestment in the territory; designated funds for those with largerresources who wish to create a tool thatis committed to a specific cause for anextended period, to the memory of aperson or a specific territory; unrestricted funds and funds dedicatedto a specific programme or cause (oftenshared among several subjects); support to individual organizations.All of these operative tools are closelylinked to an ‘expanded’, non-fragmentedphilanthropic broker role, embedded withina common vision of the community.In sum, the core task of the foundation is tobe an accelerator and professional amplifierof ‘good deeds’, making everyone feel moreinvolved in the life of a community. Its taskis also to encourage a greater awarenessof the needs and opportunities of a certainarea, generate a feeling of belonging and,ultimately, build social cohesion.
REFLECTIONS FROM THE ITALIAN CONTEXTCatalysts of social change andhuman developmentGaetano Giunta, Fondazione di Comunità diMessinaSocial and cultural dynamics, even thoseof local communities, evolve throughparadigms and revolutions. These arechaotic; specific conditions can change thecourse of history and intellectual thought,resulting, over a relatively short periodof time, in changes in visions, theoreticalframeworks and even socio-economictrends which had seemed immutable.Transformation processes can generatea genuine metamorphosis. It is from thisidea of metamorphosis that communityfoundations can draw inspiration. In theirrespective communities, they should lookto initiate sustainable systematic initiativesable to pave the way for a permanentprocess, creating nuclei of transformationthat trigger metamorphic processes.Community foundations should formhighly innovative social infrastructureprogrammes in their communities that areable to assume longer-term strategic valueas opposed to a short-lived episodic value.They should also be capable of promotinghuman development, of fruitfully correlatingthe productive, cultural, welfare andeducational systems, along with researchand development, and have the ability toattract creative talent as well as build thesocial capabilities of local communities.Community foundations could becomelocal/regional systems of a relationalnature that are no longer centred aroundaccumulating and distributing economicresources, but instead around creatingideas and support, and evaluating genuineand sustainable policies.The policies of community foundationsshould promote socio-economic systemscapable of generating alternatives in themain areas of human life that are linkedto where and how people live and work, toaccess to knowledge, income and socialrelationships. This clears the path to breakaway from the competitive capitalist logicand dynamics determined by economicutilitarianism. They should promote evolvedcommunity welfare models capable ofhelping the most vulnerable people toorient themselves and understand whichof these new alternatives is best for theirwell-being and pursuit of happiness. In thisway we can create highly emancipatorydynamics of inclusion.Ultimately, the idea is to test communityfoundations as economic support networkswhich, by mutualizing resources, are capableof promoting freedom, justice, social cohesionand equal opportunities, intertwiningbeauty and freedom, dreaming concretely,and pursuing a genuine metamorphosis ofsocieties and economies.9
REFLECTIONS FROM THE ITALIAN CONTEXTCommunity leadershipCarola Carazzone, AssiferoTraditional community foundations basedon endowment management and donorservices used to remain ’neutral‘, were notdaring and avoided difficult issues. Morerecently, many community foundationshave started to play a ‘community leader’role, confronting the status quo in order topursue and bring about change.Community foundations can be greatleadership organizations in the communitybecause they can take a long-termperspective and neither depend on annualfundraising campaigns nor must givein to political pressure. Thanks to theirindependence and freedom, they are wellpositioned to address thorny issues andtake risks.Looking at the power of communityphilanthropy today and its potential forfar-reaching power in the future raisesa crucial question: whether they wantto play a leading role in addressing themajor social, economic and culturalchallenges we are facing. In other words,do community foundations want to beagents of transformational social change,human rights and social justice that shiftthe balance of power towards people?10For many, community foundations arenatural leaders, sometimes as convenersand often as initiators of processes toresolve community issues or addresscommunity opportunities. As such, they canalso be very powerful when tackling globalissues at the local level, such as SDGs andsustainable human development, climatechange and migration.The recent GFCF and ECFI initiativeto encourage exchange on Europeancommunity philanthropy’s responses torefugees and migrants, hosted by theCommunity Foundation of Messina andAssifero in October 2017, demonstratedhow networking, peer learning andknowledge sharing can make communityfoundations better informed, connectedand effective, contributing, as individualorganizations and collectively, to a moreinclusive society and a more sustainableand human development in Europe.A community foundation is “It is a regional base and a uniqueopportunity to activate processes oflocal inclusion, local development andphilanthropy. It can play an importantrole in the development of societalsolidarity and promoting a ‘givingculture’ by offering donors and thirdsector organizations the opportunityto meet and breathing life into a modelof daily horizontal subsidiarity.”
REFLECTIONS FROM THE ITALIAN CONTEXTLocal innovatorsVittoria Burton, Dimitri Buracco Ghion,Fondazione di Comunità del Canavese OnlusTo reflect on the relationship between theactivities of community foundations andtheir territories is a complicated endeavourbut also a stimulating starting point for awider study of the more profound changesand transformations of our country.The global economic crisis is stretching ourecosystems to their limits: environment,welfare, social inclusion and localdevelopment are all at risk of coming to astandstill, or worse, collapsing. The modelsand paradigms that have accompanieddevelopment policies so far do not seemto be able to give adequate answers tothe many difficulties that now define thelives of our communities: we struggle tocreate employment, the number of peoplewith new and different social needs growsincrementally, inequality is increasing, andpublic funding and the quality of servicesare on the decrease. In this quite bleakcontext, what can community foundationspossibly do?If we agree upon the shared premise that agood welfare system promotes civility anda fair economic system and is an invaluableasset for social cohesion and justicewithout which we cannot have growthand sustainable development, it appearsimmediately evident that communityfoundations represent a very importantbuilding block in the construction of newlocal ecosystems of social innovation.Why, you may ask? First of all becausecommunity foundations are activatorsand require local actors, with knowledgeof and proximity to territorial specificities,to become protagonists of development.A community foundation is a kind ofintangible ‘third place’, one that promotesbelonging and active participation. It isa vital space in which good practices aredeveloped, services provided, methodstested and solutions found, all of whichcombine local development and socialinclusion.After all, in a known space, in a place thatis close to you and easy to connect with,it is easier to make resources available,be they economic, cognitive, experientialor relational. CFs can stimulate crossfertilization processes and collaborativeframeworks that are strongly linked to thelocal community.In the past few years, many experiences– some of them with a strong economicvalue – have grown from the local level:start-ups that have arisen as an answerto specific calls for solutions, traditionalcompanies that have promoted a new ideaof local social responsibility, new socialenterprises that have chosen to direct theircore businesses towards welfare services.Within these processes, the experience ofcommunity foundations can strengthenthe capacity to build new services locally,generate innovation that combinesbusiness and social impact, and fosterthe development of new business models,becoming an important lever for economicand social growth.11
REFLECTIONS FROM THE ITALIAN CONTEXTSecondly, community foundations areengines of innovation (because we urgentlyneed new forms of community welfare)and can facilitate the development ofnew methods and strategies. Our currentsituation sees the crisis of the public welfaresystem reducing all forms of assistanceto basic subsidiarity, towards the mostextreme situations, while at the same timepromoting dubious privatizations.We need to build a new model that, in thewords of Stefano Zamagni in the Librobianco sul terzo settore (White Book onthe Third Sector), goes from the publicprivate dualistic framework to the publicprivate-civil idea. This does not meangiving up on the idea of a public welfaresystem but, instead, recognizing andexploiting the best collaborative practices,supportingwidespreadresponsibilitywithin the community, coherently withthe constitutional dictate that invites usto support ‘the independent initiative ofcitizens, individually and in association, tocarry out activities that serve the generalinterest’.Community foundations create a contextin which the public sector, the privatesector and civil society meet to createand generate virtuous circles that canoffer solutions and start sustainabledevelopment processes. They foster aclimate in which needs are better expressedand understood and the evaluation of theeffectiveness of investments is carried outwithout preconceived ideas about what arethe best (public or private) managementprocesses.12Additionally, the presence of communityfoundations in a community improves thequality of the non-profit and for-profitsocial sectors, an area of business fed bysignificant public and private expenditurethat often hides large portions of informaland unpaid work situations. Communityfoundations very often support projectsthat create networks among servicesand workers, improving the quality ofservices, guaranteeing continuity and theprofessional growth of workers.Finally, community foundations thrive onlocal donations and, more generally, on thedevelopment and consolidation of a cultureof giving and of a philanthropic mindset.When a community starts thinking in termsof giving, it often follows that increasedattention is given to ethical finance andsustainable investments, to forms of asharing economy and to the mobilizationof private capital to support programmesthat benefit the community.Having said all this, though, we mustremember that one of the most importantcharacteristics of community foundationsis that they have the freedom and luxury ofnot being entirely driven by logic. ‘We mustdoubt superfluous innovation, especiallywhen it is guided by logic’, said WinstonChurchill. So as community foundations,let us continue to be very much driven by apassion for creating beauty, by clear, evenif unobtainable, ideals of equality and,especially, by love for our fellow humanbeings.
REFLECTIONS FROM THE ITALIAN CONTEXTFrom vitality to impact:a community engagement strategyDaniele Pietro Giudici, Fondazione ComunitariaNord Milano Onlus, Fondazione Comunitaria delTicino Olona Onlus and Fondazione della comunitàlocale Pro Valtellina OnlusIn the current local and global context it ismore necessary than ever to work together.Participation of all is the fundamentalkey to reading the current situation andtapping into the vitality of each community.If we were able to unite public and privateresources, especially those dedicated toconcrete projects and activities in varioussocio-cultural sectors, we would be ableto offer more effective responses to bothurgent and future needs, something thatwould both satisfy the desires of peopletoday and future generations. Communityphilanthropy plays an essential role byoffering support for the realities andprojects of non-profits, but is also aninstitutional instrument that encourages aculture of giving.Today, community foundations are moreactive than ever in involving people,companies and institutions in responding tocurrent changes. It is no longer sufficient tobe service providers in order to respond toneeds, it is important to work more deeplyby pursuing coordinated data gatheringefforts, carefully reading the situationand measuring results. The more donors,volunteers and citizens feel involved, themore they will give to their communities:not only in terms of money but also trust.In this way, a sense of belonging will grow,and so too dialogue and the desire to knowthe results of what has been supported.More than communications or fundraisingactivities is required; a clear plan is neededto stimulate new and active relationshipsbetween the foundations and theircommunities.Numerous foundations focus on offeringgrant programmes and, given limitedresources, often ask themselves: How canthese best be directed to respond to themany needs? What changes will they beable to bring about? What impact willthe actions have? Some foundations areinitiating a method of work that facilitatesthe achievement of evaluative objectivesthat involve using statistical data as wellas specific indicators, while ensuringa significant degree of transparencyand freedom in their formulation andconstruction. This approach is used in orderto understand the impacts that result fromsupported interventions and how they canbe measured.In Canada, the US and the UK, Vital Signsis being used. Vital Signs is a process ofgathering and making sense of quantitativedata available about a certain territory inwhich attention is paid to transparency andprofessionalism through the involvementof all actors and entities. Those that haveapplied the Vital Signs method have usedthis multidisciplinary, strategic instrumentto define emerging or lesser known needsand periodically provide easy-to-read updatesand storytelling.Vital Signs begins with a focus groupinvolving representatives of diverse sectors:municipal officials, third-sector groups,social enterprises, schools and businesses13
REFLECTIONS FROM THE ITALIAN CONTEXTas well as those involved in socio-cultural,environmental, religious activities, welfareservices and security.The Foundazione Comunitaria del NordMilano was the first to undertake thisapproach in Italy. It did so with the supportof the Bicocca University of Milan, becausethe process matched well with its strategicobjectives: to gather information from thecommunity, improve existing networksand encourage networking among thevarious actors; to create a shared reading of currentand emerging needs, and clarifyareas that are seen as ‘not clear’ or ‘inevolution’; to better define the project areas to besupported in a more coherent mannerthrough a gathering of real needs,and thus reinforcing the active andintermediary role of the foundation; to streamline all available informationin order to make the results accessibleand easy to read, and then returningthe information to the community andactors involved on an ongoing basis.Fondazione Ticino Olona is also activelyinvolved in a similar process of listeningand building a common understanding ofcommunity needs through its ‘Consultationfor the Promotion of Culture of Giving andDefinition of a Giving Strategy’.Thesedialogue-enhancingactivitiesare indispensable to understanding andmeasuring the impact of each communityfoundation’s activities. The objective of usinga set of indicators does not need to be14strictly adhered to as the strategic processof dialogue and involvement is an equally,if not more important, element of theprocess. Involvement of the entire Boardof Directors and team is likewise essentialin order to st
It is an honour for Assifero to present this guide to community foundations in Italy. The community philanthropy movement is growing rapidly all over the world. In Italy, the establishment of community foundations began in 1999 with foundations in Lecco and Como. There are now 37 registered Italian community foundations (based on the atlas of
Community foundations as community voice: influencing a more locally responsive and effective allocation of resources. Emily Fuller National Community Foundations Forum 2014 An Australian Community Philanthropy event Proudly supported by Philanthropy Australia and FRRR.
10/3/2019 Network of Community Foundations Hopes to Attract ‘Big Bet’ Money From Foundations - The Chronicle of Philanthropy. 10/3/2019 Network of Community Foundations Hopes to Attract ‘Big Bet’ Money
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In contrast, pile-supported foundations transmit design loads into the adjacent soil mass through pile friction, end bearing, or both. This chapter addresses footing foundations. Pile foundations are covered in Chapter 5, Pile Foundations-General. Each individual footing foundation must be sized so that the maximum soil-bearing pressure does not exceed the allowable soil bearing capacity of .
Private Foundations This guide covers the procedures for conducting audits of private foundations. For the comprehensive technical guidance on these entities, see IRM 7.26, Private Foundations Manual, and IRM 7.27, Exempt Organizations Tax Manual. Where appropriate, this guide hyperlinks to the manual section on that topic.
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