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FEATURED EVENT
Practice and Purpose of Policy
A Training for Community Foundation Leaders
July 30 and August 6, 2024 | 1:00 p.m. - 5:00 p.m. ET
Virtual
Family Foundations
The Council on Foundations defines a family foundation as one whose funds are derived from members of a single family, though this is not a legal term and has no precise definition. The Council on Foundations suggests that family foundations have at least one family member serving as an officer or board member of the foundation and, as the donor, that individual (or a relative) must play a significant role in governing and/or managing the foundation. Most family foundations are run by family members who serve as trustees or directors on a voluntary basis. In many cases, second- and third-generation descendants of the original donors manage the foundation.
Family foundations make up over half of all private (family, corporate, independent, and operating) foundations, or 40,456 out of approximately 73,764 foundations (Foundation Center, 2011). Family foundations make up approximately one-third of the Council’s membership.
Family foundations range in asset size from a few hundred thousand dollars to more than $1 billion. The holdings of family foundations total approximately $294 billion, or about 44 percent of all foundation holdings of $662 billion. Despite this, three out of five family foundations hold assets of less than $1 million. Family foundations gave away approximately $21.3 billion in grants in 2011 (The Foundation Center, 2011).
Below is everything on our site for family foundations. 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.
Washington Snapshot: Tax Legislation Takes Effect
In This Week's Edition of Snapshot
Tax legislation takes effect, Senate Finance Committee Chairman to retire
Deadline to pass FY18 spending measure looms
Two new U.S. senators sworn in
In the States: State legislatures convene to confront uncertainty caused by the federal tax bill
News from the…
Council on Foundations Holiday Schedule
The Council on Foundations offices will be closed from December 23, 2017 - January 1, 2018. During this time, Council staff is available to assist our members with their time-sensitive needs. Please dial the membership line directly at 703-879-0645 or email us at membership@cof.org.
Washington Snapshot: Tax Bill Awaits Signature by President Trump
We will be taking a break from sending Snapshot through the rest of this year, and will return on Thursday, Jan. 4, 2018. We wish all our readers a safe and happy holiday!
In This Week's Edition of Snapshot
Tax reform goes to President Trump’s desk for signature
Congress is up against a tight…
(Internal) Talent Development for (External) Impact
Members, View the Recording
(Internal) Talent Development for (External) Impact is about the Bush Foundation’s internal efforts to develop staff to have greater impact while at Bush and then beyond. Over the last five years, the Bush Foundation has been working to embed their belief in the power of…
Diversity of Thought: Atlas Corps Fellows Program
The Council, in partnership with Atlas Corps and American Express, shared information on the Atlas Corps Fellows Program. Atlas Corps facilitates overseas fellowships for the best of the world's rising leaders. They volunteer for 12-18 months at outstanding organizations (foundations,…
The Tax Bill Has Passed - What Does it Mean and What Happens Now?
Member, View the Recording
The tax bill has passed and many in the sector are wondering what it will mean for our work, and what comes next in our advocacy. Join us for a detailed look at the tax bill and a discussion on the legislative provisions that will impact philanthropy and charities. We…
Council on Foundations Statement on Passage of the Tax Cuts and Jobs Act
Council on Foundations Statement on Passage of the Tax Cuts and Jobs Act
(ARLINGTON, VA, December 20, 2017) Today, the Council on Foundations released the following statement from President and CEO Vikki Spruill:
“During a season when families and communities are coming together to find ways to…
The Bush Approach
Members, View the Recording
The Bush Approach is an evaluation tool developed by the Bush Foundation to gauge program strategy. Their approach is based on the belief that systems are really made up of the people within them. Changing systems, therefore, requires inspiring, equipping, and connecting…
Council on Foundations Announces 2018 Cohort of Career Pathways
The Council on Foundations is proud to announce the 24 members of its 2018 Career Pathways cohort, representing the fifth class of the program.
Career Pathways equips mid-career professionals at grantmaking organizations and other non-profit institutions to lead high-performing organizations and…
Summary and Analysis of The Final Tax Reform Legislation
January 2, 2017
See the Council's statement on the passage of the final tax reform bill - December 20, 2017.
See the Council's joint statement with Independent Sector and National Council of Nonprofits - December 16, 2017.
Having passed different versions of tax reform in the House (H.R.1)…
Nonprofits and Foundations Stand United in Opposition to the Tax Bill
Independent Sector, the Council on Foundations, and the National Council of Nonprofits, collectively representing tens of thousands of charitable and philanthropic organizations, are unified in opposition to the final tax legislation.
This is the most consequential tax legislation for the…
Global Philanthropy Newsletter - December 2017
Season’s greetings from the Global Philanthropy team here at the Council! It finally feels like winter in D.C. and we’ve even had a taste of snow.
Across the world, 2017 has been a year of change and transition. As the year ends, I’ve been reflecting on our program’s impact in 2017, especially as…
Washington Snapshot: Tax Bill Just Days Away from Passage
In This Week's Edition of Snapshot
Tax Conference Committee Commences as GOP Leaders Announce a Deal
Congress Avoids Shutdown, Stalls Shutdown Decision
IRS to Pursue Changes to 1023-EZ in 2018
Clarification on IRS Notice 2017-73
In the States: Governors and Lawmakers Prepare for Budget…
2017 California Wildfires
Disaster Overview
In December 2017, nearly 9,000 wildfires tore through the State of California, burning 1.2 million acres of land, destroying more than 10,800 structures and killing at least 46 people.
Source: Washington Post
Member and Partner Resources
The Council co-sponsored a funders phone…
Economic Development as a Charitable Activity
Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
Economic development grants raise all sorts of intriguing legal issues. May a charity participate with non-charitable and even for-profit companies in a development project it does not control? What…
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