Self-Dealing: A Concise Guide for Foundation Board and Staff
Forum of Regional Associations of Grantmakers
This guide covers the basics of foundation self-dealing, including key definitions, common problem areas, exceptions and penalties, and recommended steps for handling self-dealing issues.

Taxes on Self-Dealing
Internal Revenue Service

Tread Carefully When Sharing Board Members With Grantseekers
Council on Foundations
A summary of self-dealing issues that may arise when foundation board members also serve on the boards or staffs of grantseeking charities.