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…
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…
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…
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-…
Court Cases That Have Been Decided or Dismissed
Legal Compliance Guidance
The Council is committed to helping our members stay informed about litigation that may have an impact on the philanthropic sector. This page lists cases that we tracked through their conclusion, whether they were decided in court or by settlement. Please see our list of ongoing cases we are…
Strengthening Communities Through Language
Language shapes how communities experience trust, belonging, and collaboration—often in ways we don’t intend. This session is designed for funders interested in strengthening trust, reducing risk, and supporting community problem-solving through more intentional language choices.We’ll explore how…
Executive Network of Midsize Foundations - November
Join us for the Executive Network of Midsize Foundations gathering to connect you with your peer foundation leaders across the country to build meaningful relationships and provide a consistent opportunity for you to engage in collaborative troubleshooting in a trusted environment.This Network…
Executive Network of Midsize Foundations - August
Join us for the Executive Network of Midsize Foundations gathering to connect you with your peer foundation leaders across the country to build meaningful relationships and provide a consistent opportunity for you to engage in collaborative troubleshooting in a trusted environment.This Network…
Executive Network of Midsize Foundations - June
Join us for the Executive Network of Midsize Foundations gathering to connect you with your peer foundation leaders across the country to build meaningful relationships and provide a consistent opportunity for you to engage in collaborative troubleshooting in a trusted environment.This Network…
Executive Network of Midsize Foundations - March
Join us for the Executive Network of Midsize Foundations gathering to connect you with your peer foundation leaders across the country to build meaningful relationships and provide a consistent opportunity for you to engage in collaborative troubleshooting in a trusted environment.This Network…
Guidance Memorandum for Foundations for Interacting with Immigration Officials on their Property
Legal Compliance Guidance
Prepared by Leon Fresco, Partner at Holland & Knight LLP for the Council on Foundations | Finalized February 2026Download this guidance as a PDF.BackgroundThe purpose of this memo is to provide guidance to foundations for interacting with immigration agents on their property. Although there was…
Developed in partnership with Hattaway Communications, this free toolkit draws on our national survey of 1,000 American adults, in-depth one-on-one interviews, and a landscape analysis to reveal how people view work to connect and collaborate across differences and the role that foundations should…
S.3554/H.R.6800 Bill Summary
Summary of H.R.6800/ S.3554 introduced by Rep. David Kustoff (R-TN) and Sens. John Cornyn (R-TX) and Tim Sheehy (R-MT).Current LawIt is a criminal offense to provide “material support or resources” to a foreign terrorist organization. “Material support or resources” includes providing funding,…
Toolkit
Values-Aligned Philanthropy: Balancing Purpose, Responsibility, and Risk in Corporate Grantmaking is centered on helping address the unique challenges faced today by corporate foundations. These organizations can be more vulnerable to external pressures than other grantmaker types, balancing their…