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…
Leading Locally All Year Long - 2025
Leading Locally All Year Long
Our Leading Locally All Year Long webinar series explores topics and content from the event that are designed specifically for community foundations and place-based funders and includes some of our most popular sessions from Leading Locally 2025! Even though the…
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
Local foundations play a critical role in fostering welcoming environments for immigrants. Leaders from the Walder Foundation and Welcoming America will share examples, lessons learned, and strategies for advancing immigrant inclusion — providing actionable insights for attendees to implement in…
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…
Philanthropy's Response to Texas Floods
Overview
Extreme rainfall in central Texas led to unprecedented, catastrophic flooding. At least 120 people have died and rescuers are still working to find dozens of missing people. Flash flood warnings are still in effect for parts of central Texas and a Major Disaster Declaration has been…
Washington Snapshot: One Big Beautiful Bill in the Senate
How does the Senate's version of the budget reconciliation bill affect the philanthropic sector? Find out in this budget reconciliation-focused edition of Snapshot.
Designing a Foundation for Both Place-Based and Systems Change
In 2024, the Best Buy Foundation took an audacious leap. Building on its history of place-based work in its hometown of Minneapolis-St. Paul, it launched a national systems change effort around economic mobility for young people. This created a tension between its local and national strategies that…
How Foundations Can Affect Family Economic Stability Through Advocacy
The Community Foundation of Greater Chattanooga and The Pew Charitable Trusts will share examples of recent partnerships in Tennessee and Minnesota as well as strategies and tools to address eviction and court-enforced debt collection. This webinar will share key takeaways on how to engage donors,…
Leading Locally 2027
.bg-black {
background-color: #121417 !important;
border-radius: 2rem;
background-image: url(https://cof.org/sites/default/files/2024-06/green-blue-triangle.png);
background-repeat: no-repeat;
background-size: 30%;
background-position: right -10rem top -10rem;
padding: 3.5rem 2rem…
Responding to a Congressional Inquiry
Legal Compliance Guidance
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
Congress’s power to conduct inquiries, including information requests, the issuance of subpoenas, and public hearings has long been recognized by the courts as part of Congress’s power to…
Building Trust With Policymakers Using the Science of Storytelling
This webinar will help you use stories and data to communicate the value of philanthropy and charitable giving. It builds on research from “Philanthropy’s New Voice,” the largest study of narratives in philanthropy, which examined what types of stories are more likely to build trust, what…
Giving Is Here for Good
At a time when charitable giving is facing growing scrutiny, we’re launching Giving Is Here for Good — a national campaign advocating for the importance of the freedom to give and the enduring power of generosity in American life.
The Giving Is Here for Good campaign is designed to reach…
Washington Snapshot: Congress looking into NGOs
In this edition of Washington Snapshot, House Homeland Security Committee Chairman Mark Green (R-TN) and Subcommittee on Oversight, Investigations, and Accountability Chairman Josh Brecheen (R-OK) sent letters to more than 200 nonprofit organizations. Plus, Senate committees' budget…