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…
Global Grantmaking Essentials - October 2026
Led by Council on Foundations staff with collectively decades of experience with global philanthropy, the Global Grantmaking Essentials will also feature guest speakers with deep knowledge on specific issues or countries.
Course Hours
Tuesday, October 20: 1-5 p.m. ET
Thursday,…
Career Pathways 2026-27 Program Information Session
Career Pathways is a leadership development cohort program designed to accelerate the careers of diverse professionals in the philanthropic sector. Graduates of the program will deepen their expertise, expand their networks, and hone their leadership skills to advance the field.
Career Pathways…
Global Grantmaking Essentials - April 2026
Led by Council on Foundations staff with collectively decades of experience with global philanthropy, the Global Grantmaking Essentials will also feature guest speakers with deep knowledge on specific issues or countries.
Course Hours
Tuesday, April 7: 1-5 p.m. ET
Thursday, April 9…
2025 Grantmaker Salary and Benefits Report: Administrative and Program Expense Tables
Publication, Research
The 2025 Grantmaker Salary and Benefits (GSB) Administrative and Program Expense Tables provide foundations the benchmarking data needed to measure administrative, program, service, and qualifying distribution expenses against peers in the field. Containing data collected through the Council’s GSB…
Washington Snapshot: Federal Government Shutdown
The Senate did not pass a Continuing Resolution (CR) extending government funding beyond September 30, resulting in a government shutdown. The Senate has voted down two separate CRs multiple times this week. Plus, executive action on political violence, IRS priority guidance, state giving…
Foreign Aid Briefing | Navigating the Crossroads: Philanthropic Strategies for Global Human Rights
Join the Council on Foundations, Human Rights Funders Network (HRFN), and Philea for a crucial conversation on the future of funding for global human rights. This event will address the urgent challenges highlighted in HRFN's new report, "Funding at a Crossroads: Foreign Aid Cuts and Implications…
2025 Grantmaker Salary and Benefits Report
Publication, Research
The 2025 Grantmaker Salary and Benefits Report contains the most comprehensive and up-to-date data on U.S. philanthropic sector salaries, benefits, and demographic details, with information presented by grantmaker type, foundation type, asset size, and geographic location. The 2025 Grantmaker…
2025 Grantmaker Salary and Benefits Report: Key Findings
Research
The 2025 Grantmaker Salary and Benefits (GSB) Key Findings is a visual highlight of the trends and changes that are shaping the philanthropic sector.
Also available as a free PDF, the 2025 GSB Key Findings is just a small fraction of the expansive dataset available in the 2025 GSB Report, which…
Potential Implications of Funding Protest Activities
Legal Compliance Guidance
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
The Current Environment
Foundations are under increasing political scrutiny regarding their relationships with organizations that have engaged in protests, especially in situations…
Washington Snapshot: Government Funding
With less than two weeks left before the government funding deadline, Congress is working to pass a continuing resolution (CR) to avoid a government shutdown. Plus, Congressional oversight of nonprofits and funders, hearing on the tax-exempt sector, PSLF comments, trendspotting nonprofit…
Snapshot of Funder Progress on Locally Led Development (Sept. 2025)
Publication, Research
In September 2023, a group of 15 foundations joined 20 bilateral donors in signing a Donor Statement committing to advancing locally led development. After recent global shifts in foreign assistance and the dismantling of USAID, the Council on Foundations wanted to understand how philanthropy has…
Communicating Across Divides: A Facilitation Intensive
Join Resetting the Table (RTT) and the Council on Foundations for a training that offers a comprehensive framework for facilitating courageous and constructive communication across lines of difference.
Through this intensive training, philanthropic leaders will build advanced facilitation skills…
Washington Snapshot: Fall Congressional preview
Earlier this week, Congress returned to Washington and will begin to tackle some of the major legislative issues on its agenda for the fall. Plus, public service loan forgiveness, executive orders on grantmaking, guidelines on federal funding, spring regulatory agenda, and more.