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-…
Leading in Turbulent Times: A Growing Demand for Constructive Dialogue
Like many other social sector services, American higher education has been battered by a set of pressures tied to political polarization: escalating campus protests, growing public skepticism, and donor and legislative scrutiny over the past several years. The result: a pervasive sense that the…
How to Disrupt Online Pipelines to Radicalization and Violence
The March 2019 terrorist attack on two mosques in Christchurch, New Zealand revealed an essential truth about our modern information age: terrorists and violent extremists exploit digital platforms to radicalize, recruit, and inspire violence. This session will help participants understand the…
Washington Snapshot: CF Leadership Coalition Launch
We’re excited to let you know that our new CF Leadership Coalition: Policy and Communications Add-on is now available. Plus, G20 for Philanthropy Information Series, Budget Reconciliation Outlook, and more.
These peer-learning spaces bring together funders working in specific regions and are designed to be informal conversations for peers to share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift for philanthropy across the globe.
New CEOs Navigating Difference and Division in a Transforming Philanthropic Landscape (CEO Only)
At the same time foundations are managing one of the most disruptive periods in philanthropic history, a new wave of executives has taken the helm at many large foundations. What are their philosophies about engaging difference and what might their approaches show us about opportunities and…
Council on Foundations Celebrates 2025 Award Winners
WASHINGTON – Today, the Council on Foundations announced the winners of the 2025 Council Awards, including two new awards - the Excellence in Community Foundation Leadership Award and Building Together Award. The winners include:Distinguished Service Award: Rip Rapson, Kresge Foundation President…
Washington Snapshot: Global Grantmaking Essentials
Our biannual virtual training on global grantmaking offers a focused dive into cross-border giving regulations, real-world tools for navigating complex systems, and updates on the latest data and research. Plus, the SPONSOR Act, Senate hearing on foreign influence in higher education, and more.