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.
Nonprofit Political Activity
501(c)(3) Charitable Organizations
Under current law, 501(c)(3) charitable organizations are prohibited from participating in, or intervening in (including the publishing and distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office…
D5: Policies, Practices, and Programs for Advancing Diversity, Equity, and Inclusion
External Resource
To support leaders in their efforts to take meaningful action to address diversity, equity, and inclusion (DEI) in their organizations, D5 commissioned JustPartners, Inc. to identify the most effective policies, practices, and programs to advance DEI.
The Analysis of Policies, Practices, and…
Serve Those Who've Served Our Nation
On the Fourth of July, our nation comes together to celebrate the freedoms we enjoy, freedoms our service members, veterans and their families have made possible through their sacrifices.
Just as Americans responded to the call to defend our liberties, our nation must respond to our call to duty –…
2015 Endowments and Financial Services Summit
Stephanie Bell-Rose, Senior Managing Director of the TIAA-CREF Institute, shares the Working Group's vision of the Endowments and Financial Services Summit.
Working with some of the top professionals in philanthropy, the Council is organizing a special summit for c-suite executives who…
Unrelated Business Income Tax (UBIT)
Issue
Under Section 512(a) of the Internal Revenue Code, nonprofits are subject to tax on gross income, minus directly connected expenses, for activities that constitute an “unrelated trade or business.” The Code offers a three-pronged test for determining whether a particular activity…
Supporting Organizations
November 15, 2017
Supporting organizations are important charitable tools that donors can use to achieve their specific philanthropic goals. Many of the Council’s members utilize supporting organizations to maximize their impact. Often, a supporting organization manages fundraising or…
Private Foundation Excise Tax
Issue
The private foundation excise tax, which private foundations pay on net investment income annually, is currently a flat rate of 1.39 percent. This percentage took effect in the 2020 tax year after legislation simplified the two-tiered system to a flat rate.
Council’s Policy Position
The…
106th Annual NAACP Convention Address
Delivered Monday, July 13 during the 2015 NAACP National Convention along with Senator Casey, Congresswoman Debbie Wasserman Schultz, Chairman G.K. Butterfield and more.
The full video remarks can be viewed here with Vikki Spruill starting at 1:11.
Good morning! My name is Vikki Spruill…
Youth In Philanthropy: Community Foundation for Northern Virginia Visit
Interning at the Council on Foundations is giving us a great look at a cross-section of the philanthropic field. The Council’s members, after all, come in all shapes and sizes – large, small, corporate, community foundations, and everything in between. As much as we research them, as much as we…
Helping Build A More Inclusive Workplace: The 25th Anniversary of the ADA
On July 26th, we mark the 25th anniversary of the Americans with Disabilities Act of 1990 (ADA25), which prohibits discrimination and ensures equal opportunity for persons with disabilities in employment, government services, public accommodations, commercial facilities, and transportation. The…
Call Recording: Challenges and Opportunites for Grantmaking in Mexico
As part of the Council’s global philanthropy program, this members-only conference call on July 1, 2015 provided an overview on policy developments in Mexico that are impacting the flow of U.S. philanthropy into the country. On the call, expert speakers delved into the implications for funders of a…
Call Summary: Challenges and Opportunites for Grantmaking in Mexico
Recording
As part of the Council’s global philanthropy program, this members-only conference call on July 1, 2015 provided an overview on policy developments in Mexico that are impacting the flow of U.S. philanthropy into the country. On the call, expert speakers delved into the implications for funders of a…
Charitable Foundations: The Essential Guide to Giving and Compliance
My book Charitable Foundations: The Essential Guide to Giving and Compliance was published in May 2015. Since publication, a number of people have asked me what led me to write the book. The Council on Foundations has asked me to address that subject in a blog.
According to published reports there…
Here's What Marriage Equality Should Actually Mean to Philanthropy
The year I was born, 1963, being gay was officially deemed a mental illness by the medical establishment. Same-sex relationships were illegal in every state, save Illinois. The federal government maintained a policy that prohibited the hiring of "known perverts,” then referring to lesbian, gay,…
A Historic Step Forward for Equality
Social change transpires at a blistering pace, in both promising and discouraging trajectories. After growing up in isolation in South Dakota and cutting my teeth decades ago as an LGBTQ human rights activist, I’m gob-smacked and elated by today’s Supreme Court decision.
This decision is…
Can My Foundation Fund Legal Aid for Individuals?
Legal Compliance Guidance
Legal aid provides assistance to people who would otherwise not be able to afford legal representation or access to the court system. While it is an integral part of the American justice system, especially to the most vulnerable in our society, many legal aid programs are unsustainable or have seen…