Private Foundations
Private foundations make grants based on charitable endowments. The endowment funds come from one or a small handful of sources -- an individual, a family or a corporation. Because of their endowments, they are focused primarily on grantmaking and generally do not raise funds or seek public financial support the way public charities (like community foundations) must.
“Private foundation” is the umbrella term that includes corporate, independent, family, and operating foundations. As of 2011, there were 73,764 private foundations in the United States (Foundation Center, 2011).
In 2011, private foundations held more than $604 billion in assets and gave away more than $45 billion (Foundation Center, 2011).
Below is everything on our site for private 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.
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-…
Our Shared Future: Integrating Approaches to Social Change
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A Running Start for Kids in Battle Creek, MI
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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,…
Bridging Differences Leadership Cohort Alumni Office Hours - September
Bridging Differences Leadership Cohort office hours offer cohort members a space to reflect on their learnings and ask questions about program content. This year, we're excited to open these sessions to cohort alumni. These sessions are an opportunity to reconnect with the program's themes and…
Generosity Builds
Generosity Builds is a storytelling campaign from the Council on Foundations highlighting the ways charitable foundations show up as a nonpartisan force for good in our communities — from scientific breakthroughs to community childcare, veterans support, and disaster relief.
On a Minnesota Farm, Generosity Comes First
Every fall, before the harvest is sold, Pat and Kristin Duncanson keep a promise: the first load goes to the community, not to market.The Duncansons own Highland Family Farms in Mapleton, Minnesota—a 5th-generation family farm that Pat and Kristin now run alongside two of their four children. Each…
Called to Build in Chattanooga, TN
For years, Pastor Gary Hathaway and the Greater Tucker Baptist Missionary Church wanted to use the vacant land on the church’s property to provide affordable housing for its senior community. After unsuccessful attempts to secure federal tax credits to make the units truly affordable, Pastor…
A Homegrown Solution for Rural Food Access
In the small farming and ranching communities of northeastern North Dakota, high school sports bring the whole town out. Teachers know every student by name. And when a grocery store closes, the whole community feels it.That's what happened in Fordville when its grocery store shut down. It wasn't…