Multiyear general operating support is one of the most effective ways to support long-term nonprofit sustainability, but many foundations have questions about how to offer it responsibly. This primer provides clear, practical guidance for lean foundations on how to structure multiyear GOS while balancing flexibility, accountability, and compliance.

You’ll find real-world examples and guidance on assessing fit, addressing common challenges, key tax and accounting considerations, building board support, and knowing when restricted funding may still make sense.

22 pages