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.
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…
Foundations’ Endowed Portfolios Produced Double-Digit Investment Returns in 2024; Long-Term Return Data Also Positive
WASHINGTON - In the volatile but ultimately supportive market environment of 2024, average annual returns on foundation endowments landed in double-digit positive territory from the previous year for the 255 foundations surveyed in the annual Council on Foundations–Commonfund Study of…
2024 Council on Foundations - Commonfund Study of Investment of Endowments for Private and Community Foundations (CCSF)
Publication, Research
The CCSF Study is the field’s most comprehensive and authoritative study on investment and governance policies and practices, and the 2024 CCSF studies 255 private and community foundations representing $104.9 billion in assets. Topics covered include:
Returns and Investment Objectives
Asset…
2025 UN General Assembly Philanthropic Side-Events
Saturday, September 20, 2025
PVBLIC Foundation's Partnership Day
September 20 | In-Person
Philanthropies Represented: PVBLIC Foundation
Learn More
Sunday, September 21, 2025
2025 Concordia Annual Summit
September 21 - 24 | 9 a.m. - 7 p.m. ET | In-Person…
DOJ Memo and EO Updates: What We Know and What We Are Monitoring
On Wednesday, July 29, the Department of Justice released a memo that included new guidance for federal funding recipients about what the Administration views as unlawful discrimination based on protected characteristics. The memo includes what it calls "non-binding suggestions" to help…
Better Stories, Better Language: A Communications Workshop Series
This series is a collaboration between the University of Florida’s Center for Public Interest Communications and the Council on Foundations. These three workshops will offer you the skills and tools to tell more complex, robust stories about the charitable sector and your work. You'll learn how to…
Washington Snapshot: Congressional hearings on nonprofits
Last week, the House held several hearings on issues related to the tax-exempt sector, including two that focused specifically on 501(c)(3) organizations. Plus, August recess, transportation funding, 2030 Census, state nonprofit legislation, and more.
Better Stories, Better Language: Showing Our Work
How do we show we’re making a difference? How can you evaluate your narrative strategy?
Metrics provide tangible evidence of the effectiveness of your communications efforts, which is crucial, especially if your efforts are underfunded. They hold you accountable to your strategy by tracking…
Better Stories, Better Language: Making the Case
You understand the value of better stories and better language, but you may not have the support and resources you need to engage in this work long-term. This workshop will help you identify your specific needs in terms of resources, skills and support, as well as the people who control those…
Better Stories, Better Language: Stories of Value and Values
Learn to tell fascinating, compelling stories about how change happens and how the charitable sector works with communities to make a difference on today’s most pressing issues. We’ll discuss how narratives are formed, the essential elements of stories that build trust and understanding, and how to…
Leading Locally All Year Long - 2025
Leading Locally All Year Long
Even though the conference is over, the learning continues! Our Leading Locally All Year Long webinar series explores topics designed specifically for community foundations and place-based funders, including some of our most popular sessions from Leading Locally 2025…
Washington Snapshot: H.R.1 signed into law
Last week, both the House and Senate passed the budget reconciliation package. President Trump signed it into law on July 4. We outline the key provisions that impact philanthropy. Plus Texas floods, IRS and churches, relocating HUD, Targeted Technical Assistance for Rural Hospitals, new state…
The Role of Community Philanthropy in Advancing Immigrant Inclusion
This is a session in our Leading Locally All Year Long series, featuring content designed for place-based funders.
Members, view the event recap and the session recording.
Investing in Constructive Journalism
Constructive Journalism, a method from Denmark, offers a way to center community needs while fostering civic dialogue. By funding this approach, philanthropy empowers journalism that helps people hear each other and find local solutions. This webinar will explore how the Community Foundation for…