Public Foundations

Public foundations are grantmaking public charities that gain their funds from a variety of sources, which may include foundations, individuals, corporations, or public entities. Public foundations may engage in fundraising, and may seek broad public financial support. They may or may not have endowments. There is no legal definition of a public foundation, but most dedicate a significant portion of their annual budgets to grantmaking. Most community foundations are also grantmaking public charities.

Since public foundations may be defined in different ways, and there is no official IRS or legal definition of public foundations, it is difficult to arrive at statistics that are fully representative of the field.

Below is everything on our site for public foundations. We strongly recommend that you use the navigation or our search feature to find what you're looking for on our site. Please also visit cof.org/programs-services/public-grantmaking-charities for curated public foundation content. 

Document Retention & Destruction Guidelines

Sample Document
This Document Retention and Destruction Policy of the Council on Foundations ("the Council") identifies the record retention responsibilities of staff, volunteers, members of the Board of Directors, and outsiders for maintaining and documenting the storage and destruction of the Council’s documents…

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…

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…

Grand Reception at Orchestra Hall

Break and Networking

Break and Networking

Break and Networking

Break and Networking

Break and Networking

Wellness Programming

Wellness Programming

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