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.
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 ProgramCareer 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 senior-…
Habitat for Humanity Builds Dignified Homes for All
“We finally have a place to truly call our own,” says Frankie, a veteran and single father of three.For years, Frankie juggled rising rent and medical costs for his daughter, who has an autoimmune disease. Frankie and his family now live in Hope Springs — a development built by the Greeley-Weld, CO…
Supporting Nurses in New York
There's a reason so many people come home from a hospital stay talking about their nurses. With compassion and care, nurses help nervous patients feel better emotionally while they heal physically.But behind that care, there’s a workforce under serious strain. A 2023 study by the National Council…
Farm Aid: How Generosity Builds Family Farms
For generations, America's family farmers have fed this nation, sustained its rural communities and kept alive a way of life rooted in hard work and the land. In the early 1980s, that way of life came under threat. Plummeting land values and rising interest rates drove thousands of farms into…
Philanthropy's Response to the 2026 Earthquakes in Venezuela
OverviewTwo cataclysmic earthquakes hit northern Venezuela on June 24, 2026 - the first 7.2 magnitude earthquake hit San Felipe and the second 7.5 magnitude earthquake struck just three miles north in Yumare. The death toll has risen to over 500 people and nearly 3,000 people injured. These…
Washington Snapshot: Summary of Proposed Uniform Guidance regulations
In the previous edition of Snapshot, we shared that the Office of Management and Budget (OMB) released proposed regulations to revise the Uniform Guidance for federal financial assistance. Review our full summary of the proposed regulations and impact on philanthropy. We are preparing to submit…
Our Shared Future: Integrating Approaches to Social Change
During the Council’s recent Building Together conference, the Horizons Project was pleased to present two workshops on our Block, Bridge, Build (BBB) framework. The unseasonally warm sun we enjoyed in Seattle that first week in May was in stark contrast with the stormy skies and tumult felt around…
Changing How the World Feeds Itself
For most of his life, John van Hengel had never given much thought to where his next meal was coming from. A successful salesman in California, he'd built a good life. Then, in 1967, circumstances brought him to Phoenix, where he found himself eating at the same soup kitchen where he volunteered.…
Council Conferences
At the Council, we approach conferences a little bit differently. Rather than hosting a traditional annual conference, we convene our community through two distinctly different events, each designed with a specific intention and focus. Together, they reflect how the Council shows up for the…
Proposed Rule: Regulation on Federal Financial Assistance
Last Updated: June 3, 2026OverviewOn May 29, 2026, the Office of Management and Budget (OMB) issued proposed regulations to revise the Uniform Guidance, which governs federal financial assistance across all federal agencies. OMB states that the proposal is intended to improve transparency,…