Corporate Giving Programs and Foundations
Corporate Philanthropy refers to the investments and activities a company voluntarily undertakes to responsibly manage and account for its impact on society. It includes investments of money, donations of products, in-kind services and technical assistance, employee volunteerism, and other business transactions to advance a social cause, issue, or the work of a nonprofit organization. Corporate foundations and corporate giving programs traditionally play a major role in these areas.
Due to the large number of resources on our website, we highly recommend you use the site navigation or the search feature to find what you are looking for.
FAQ: Disaster Grantmaking for Corporate Grantmakers
Legal Compliance Guidance, Fundamentals
In the aftermath of a natural disaster, corporate grantmakers often wish to address the needs of employees and the community at large. Grantmakers must understand the legal rules that govern disaster grantmaking. Below are the answers to many common questions on providing disaster relief.
Although…
Equivalency Determination or Expenditure Responsibility
Legal Compliance Guidance
Private foundations wishing to make a cross-border grant must ensure that:
The grant is clearly for a charitable purpose, and
The grant counts as a qualifying distribution for the purpose of meeting the foundation’s annual distribution requirement.
The easiest way for a private foundation to…
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…
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…
Foundations’ Endowed Portfolios Produced Double-Digit Investment Returns in 2024; Long-Term Return Data Also Positive
WASHINGTON - In the volatile but ultimately supportive market environment of 2024, average annual returns on foundation endowments landed in double-digit positive territory from the previous year for the 255 foundations surveyed in the annual Council on Foundations–Commonfund Study of…
Corporate Social Impact Staff Network - September Call
The Corporate Social Impact Staff Network is a member-only peer group for non–executive staff at corporate foundations and giving programs.
This peer space is designed to connect you with your peers across the country to build meaningful relationships and provide a consistent opportunity for you…
2024 Council on Foundations - Commonfund Study of Investment of Endowments for Private and Community Foundations (CCSF)
Publication, Research
The CCSF Study is the field’s most comprehensive and authoritative study on investment and governance policies and practices, and the 2024 CCSF studies 255 private and community foundations representing $104.9 billion in assets. Topics covered include:
Returns and Investment Objectives
Asset…
2025 UN General Assembly Philanthropic Side-Events
Saturday, September 20, 2025
PVBLIC Foundation's Partnership Day
September 20 | In-Person
Philanthropies Represented: PVBLIC Foundation
Learn More
Sunday, September 21, 2025
2025 Concordia Annual Summit
September 21 - 24 | 9 a.m. - 7 p.m. ET | In-Person…
DOJ Memo and EO Updates: What We Know and What We Are Monitoring
On Wednesday, July 29, the Department of Justice released a memo that included new guidance for federal funding recipients about what the Administration views as unlawful discrimination based on protected characteristics. The memo includes what it calls "non-binding suggestions" to help…
Better Stories, Better Language: A Communications Workshop Series
This series is a collaboration between the University of Florida’s Center for Public Interest Communications and the Council on Foundations. These three workshops will offer you the skills and tools to tell more complex, robust stories about the charitable sector and your work. You'll learn how to…
Washington Snapshot: Congressional hearings on nonprofits
Last week, the House held several hearings on issues related to the tax-exempt sector, including two that focused specifically on 501(c)(3) organizations. Plus, August recess, transportation funding, 2030 Census, state nonprofit legislation, and more.
Better Stories, Better Language: Showing Our Work
How do we show we’re making a difference? How can you evaluate your narrative strategy?
Metrics provide tangible evidence of the effectiveness of your communications efforts, which is crucial, especially if your efforts are underfunded. They hold you accountable to your strategy by tracking…
Better Stories, Better Language: Making the Case
You understand the value of better stories and better language, but you may not have the support and resources you need to engage in this work long-term. This workshop will help you identify your specific needs in terms of resources, skills and support, as well as the people who control those…