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.
Losing Tax-Exempt Status
Legal Compliance Guidance
It is extremely rare for an organization to lose its tax-exempt status. When it happens, it's typically the end result of a three-step process: (1) The IRS conducts an examination of the tax-exempt organization; (2) the IRS issues a letter to the organization proposing revocation; then (3) the…
Risk Management Resources
Legal Compliance Guidance
Internal Risk Management for Foundations
In response to the ongoing changes to the legal and policy landscape, it has become increasingly important for foundations and charitable nonprofits to engage best practices for mitigating their potential legal and operational risks. We worked with outside…
Washington Snapshot: Charitable Rollover Facilitation and Enhancement Act introduced
In this edition of Washington Snapshot we share our recent joint statement with Independent Sector, National Council on Nonprofits, and United Philanthropy Forum on protecting the independence of the charitable sector. Plus, budget reconciliation, DOGE updates, AmeriCorps, tax legislation in…
Threats to Civil Society and the Independence of the Charitable Sector
Joint Statement by the Council on Foundations, Independent Sector, National Council of Nonprofits, and United Philanthropy Forum on Threats to Civil Society and the Independence of the Charitable Sector
On behalf of the charitable sector, we oppose the Trump administration’s stated intention to…
Membership FAQs
Since 1949, the Council on Foundations has been dedicated to advancing the greater good, and we couldn’t do it without the support of our incredible member community. A heartfelt thank you to our returning members and a warm welcome to new members joining the Council! We’re excited to have you with…
HR Philanthropy Collaborative - June 2025
This is a peer-led space designed to connect you with human resources leaders at foundations across the country. The group will build meaningful relationships, share resources, and provide a consistent opportunity to engage in collaborative troubleshooting in a trusted environment. Meeting every…
Philanthropy Isn’t a Luxury – It’s a Lifeline
The importance of charitable giving to American society can be seen in every community. Each of us has our own story about the charitable sector’s impact on our lives, whether it is a foundation’s support making a community program possible or the causes we choose to support with our charitable…
Overcoming Barriers to Funding in Rural Places
The latest research reveals a gap in philanthropic funding to rural communities. Why does this gap exist and how can we help address it? Informed by its many years of experience as a rural operator in the Mountain West, the LOR Foundation will unpack the why and share practical solutions for…
What Counts as a Qualifying Distribution?
Legal Compliance Guidance
What counts as a qualifying distribution?
A foundation can meet the minimum-payout requirement with any expenditure that meets the definition of a “qualifying distribution.” In short, the law states a foundation must have qualifying distributions equal to approximately 5%, not a “payout” of 5%. (…
Washington Snapshot: Updated Budget Resolution
In this edition of Washington Snapshot we share the updated budget resolution the Senate is expected to vote on over the weekend.
Navigating the Moment: The Unique Role of Private Grantmakers
Nonprofits across the country are feeling the ripple effects of a shrinking federal government and funding freezes. With a consequential tax package and a surge of executive actions, the policy landscape is growing increasingly complex. At the same time, American communities are grappling with…
This Is What Philanthropy Is Built For
When change and uncertainty abound, it’s hard to know what to do. For many philanthropic organizations, and especially our nonprofit partners, so much is at stake right now. But times like these are precisely what philanthropy is built for. Philanthropy consistently steps up during difficult times…
Philanthropy's Response to the 2025 Myanmar and Thailand Earthquake
Overview
A powerful 7.7-magnitude earthquake struck Myanmar and Thailand. The earthquake is the most powerful to strike Myanmar in over a century, according to the United States Geological Survey (USGS). Entire buildings have collapsed in Bangkok and Mandalay, causing thousands of people to be…
Washington Snapshot: Executive Orders We're Tracking
In this edition of Washington Snapshot we share the President's the recent executive actions most relevant to the sector.
How Funders and Communities Can Advance a Multiracial Democracy in Education
In this interactive workshop, education funders will actively explore how to improve funder-grantee relationships to strengthen public education as a training ground for democracy and as a space for building more resilient and informed students and communities. Participants will also learn how…
Doubling Down on Racial Equity
Facing a so-called DEI backlash, some institutions have become fearful and risk averse. But many Association of Black Fundraising Executives (ABFE) members are instead doubling down on their commitment to racial equity during a critical moment in the movement’s history. This session will separate…