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.
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…
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…
Better Stories, Better Language: Stories of Value and Values
Learn to tell fascinating, compelling stories about how change happens and how the charitable sector works with communities to make a difference on today’s most pressing issues. We’ll discuss how narratives are formed, the essential elements of stories that build trust and understanding, and how to…
Leading Locally All Year Long - 2025
Leading Locally All Year Long
Even though the conference is over, the learning continues! Our Leading Locally All Year Long webinar series explores topics designed specifically for community foundations and place-based funders, including some of our most popular sessions from Leading Locally 2025…
Washington Snapshot: H.R.1 signed into law
Last week, both the House and Senate passed the budget reconciliation package. President Trump signed it into law on July 4. We outline the key provisions that impact philanthropy. Plus Texas floods, IRS and churches, relocating HUD, Targeted Technical Assistance for Rural Hospitals, new state…
The Role of Community Philanthropy in Advancing Immigrant Inclusion
Local foundations play a critical role in fostering welcoming environments for immigrants. Leaders from the Walder Foundation and Welcoming America will share examples, lessons learned, and strategies for advancing immigrant inclusion — providing actionable insights for attendees to implement in…
Investing in Constructive Journalism
Constructive Journalism, a method from Denmark, offers a way to center community needs while fostering civic dialogue. By funding this approach, philanthropy empowers journalism that helps people hear each other and find local solutions. This webinar will explore how the Community Foundation for…
Philanthropy's Response to Texas Floods
Overview
Extreme rainfall in central Texas led to unprecedented, catastrophic flooding. At least 120 people have died and rescuers are still working to find dozens of missing people. Flash flood warnings are still in effect for parts of central Texas and a Major Disaster Declaration has been…