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.
What to Require of Grantees
Fundamentals, Legal Compliance Guidance
Good relationships between grantmakers and grantees promote more effective philanthropy. But there's nothing that can mess up a good partnership faster than an overzealous lawyer. In seeking to protect their foundation clients, lawyers can sometimes impose excessive requirements on grantees,…
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-…
Latin America & Caribbean Funder Circle - August 2026
This peer-learning space brings together funders working across Latin America & the Caribbean and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across the…
Learning Across Differences Ideas Forum - Measuring Belonging
Belonging is a basic human need associated with a range of positive outcomes, but how do you know if programs or investments are meaningfully building it? Presenters in this session will spotlight nonprofit and philanthropic leaders who are piloting early efforts to measure the hard-to-measure.…
Three Things to Know About Council Members
Have you ever wondered about the organizations that make up Council membership? The philanthropic sector is broad and diverse, and the Council on Foundations is proud to support members from every corner.More than 1,000 organizations make up Council membership. Council members:Represent all 50…
Better Disagreement Fuels Better Decisions
Foundations exist to make hard judgment calls: what matters, what works, who and what to invest in. That judgment depends on people thinking well together. And most organizations, foundations included, have a practiced set of workarounds for the disagreement that real thinking requires: the brittle…
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…
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 900 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…