Community Foundations

Community foundations are grantmaking public charities that are dedicated to improving the lives of people in a defined local geographic area. They bring together the financial resources of individuals, families, and businesses to support effective nonprofits in their communities. Community foundations vary widely in asset size, ranging from less than $100,000 to more than $1.7 billion.

Community foundations play a key role in identifying and solving community problems. In 2017, they gave an estimated $5.48 billion to a variety of nonprofit activities in fields that included the arts and education, health and human services, the environment, and disaster relief. The Community Foundations National Standards Board confirms operational excellence in six key areas—mission, structure, and governance; resource development; stewardship and accountability; grantmaking and community leadership; donor relations; and communications. Foundations that comply with these standards can display the official National Standards Seal. Currently, over 500 community foundations have earned the seal.

More than 900 community foundations operate in urban and rural areas in every state in the United States; currently, approximately 350 are members of the Council on Foundations. The community foundation model also has taken hold around the world. Community foundations have participated in the growth of international giving by U.S. foundations in recent years, with international giving by community foundations more than tripling, from $103 million in 2011 to $315 million in 2015, and community foundations' share of overall international giving by U.S. foundations more than doubling, from 1.4 percent in 2011 to 3.4 percent in 2015.

You can use our Community Foundation Locator to view a list of community foundations in the United States.

Below is everything on our site for community foundations. We highly recommend that you use the navigation or our search feature to find what you're looking for on our site. Please also visit cof.org/community-foundations for curated community foundation content. 

Basic Options for Global Grantmaking by U.S. Foundations

Fundamentals
The Council on Foundations' definition of “international grantmaking” includes grants made by U.S. foundations and corporations to overseas recipients as well as grants made to U.S.-based organizations operating international programs. This also includes grants made toward activities wholly within…

FAQ: Supporting Organizations

Legal Compliance Guidance, Fundamentals
Summary A supporting organization qualifies as a public charity because it has a close relationship with another publicly supported section 501(c)(3) organization. Based on the relationship of the supporting organization to the public charity it supports, a supporting organization will be…

Donor-Advised Fund Flowchart

Legal Compliance Guidance
This handy flowchart can help you determine which funds should be classified as donor-advised under the Pension Protection Act of 2006. Remember, a fund is only a donor-advised fund if: A donor or person appointed or designated by the donor has, or reasonably expects to have, advisory…

FAQ: Agency Endowment Funds

Legal Compliance Guidance, Fundamentals
What is an agency endowment?  What types of organization can establish an agency endowment at a community foundation? When a public charity establishes an agency endowment at a community foundation, which organization owns the contributed funds? Since the agency is releasing legal…

FAQ: Fundraising for Community Foundations

Legal Compliance Guidance, Fundamentals
Raising money for community needs is the central function of community foundations. No surprise, then, that we receive more questions about fundraising than about any other topic. Following are some common inquiries we receive by telephone and e-mail and the replies we give. Documents for Donors…

What to Require of Grantees

Fundamentals, Legal Compliance Guidance
Good relationships between grantmakers and grantees promote more effective philanthropy. But there's nothing that can mess up a good partnership faster than an overzealous lawyer. In seeking to protect their foundation clients, lawyers can sometimes impose excessive requirements on grantees,…

Sample Conflict of Interest Policy

Legal Compliance Guidance
Editable conflict of interest policies for staff and board members. This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client relationship, and the…

Starting a Foundation

Fundamentals
Does the Council on Foundations provide assistance with starting a foundation? Can we join the Council before our foundation is formed? What are the general steps in starting a foundation? Should we set up our foundation as a trust or a corporation? What are the costs of starting a…

Public Disclosure Requirements for Foundations

Legal Compliance Guidance
Every organization exempt under Section 501(c)(3) of the Internal Revenue Code is required to disclose certain information to the public: The organization’s exemption application, Form 1023, is subject to public disclosure, along with any documents supporting the application and any letters from…

IRS Search Tool: Select Check

External Resource
Grantmakers searching for more detailed information about the charitable status of their potential grantees may find the answers they need in the IRS Select Check tool. This IRS online search tool allows the user to: (1) search the IRS public charity list, known as IRS Publication 78, for…

Analysis of IRA Charitable Rollover Extension

The Pension Protection Act of 2006 (PPA) permitted individuals to roll over up to $100,000 from an individual retirement account (IRA) directly to a qualifying charity without recognizing the assets transferred to the qualifying charity as income. While this initial provision expired on December 31…

Career Pathways

About the Career Pathways Program Career Pathways is a leadership program that aims to awaken inherent and authentic leadership in individuals committed to strengthening their practice and building connections. This 10-month hybrid program is rigorous, highly personal, and built for mid-to…

Briefing on the Tax Bill: Post Ways & Means Mark-up

Please note that the content of this webinar was recorded on May 15, 2025, and is subject to change. Please see the Latest Updates & Resources Page for the most current information.  The House Committee on Ways and Means formally announced last week that it will mark up its tax…

The Council Opposes Tax Increase That Would Hurt Local Nonprofits and Communities

Congress should protect philanthropy’s ability to support causes from food pantries to disaster relief. Today, House Republicans released the updated text of a tax package, which includes a proposed increase in the excise tax on net investment income for private foundations. In addition to a…

One, Big, Beautiful Bill: Impact on Philanthropy

With many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L. 115-97) expiring at the end of 2025, the 119th Congress is crafting tax legislation through the reconciliation process that will extend the TCJA and included the Republican majorities’ priorities. Read more about the budget…

The Charitable Sector Urgently Needs Your Voice

The charitable sector urgently needs your voice. On Tuesday, May 13, Congress will begin considering a tax package that will likely include a substantial increase to the excise tax on net investment income for private foundations. For the largest private foundations, it may expand to as much as 10…
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